Opinion
11903-20L 23471-21L
04-06-2022
Eric A. Behrndt & Gail M. Behrndt, Petitioners v. Commissioner of Internal Revenue, Respondent
ORDER
Maurice B. Foley Chief Judge
On January 5, 2022, petitioners filed in the above-captioned matters a Motion To Consolidate Docket Numbers 11903-20L and 23471-21L. Upon due consideration, respondent having no objection to the granting of such motion, it is
ORDERED that petitioners' just-referenced motion is granted, and these cases at Docket Nos. 31903-20L and 23471-21L are consolidated for purposes of trial, briefing, and opinion.