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Cadwell v. Comm'r of Internal Revenue

United States Tax Court
Jul 13, 2023
No. 7753-21 (U.S.T.C. Jul. 13, 2023)

Opinion

25667-16 25668-16 22853-17 22854-17 22855-17 19281-18 19282-18 19533-19 19534-19 10251-20 10252-20 7753-21 7760-21 14478-22 14479-22

07-13-2023

CARLTON CADWELL & LYNDA CADWELL, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent CARLTON CADWELL & LYNDA CADWELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent JOHN CADWELL & PRISCILLA CADWELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge

The above-docketed consolidated cases at Docket Nos. 25667-16, et al., are currently calendared for trial at a special trial session of the Court scheduled to commence on April 29, 2024, in Dallas, Texas. The cases at Docket Nos. 14478-22 and 14479-22 are currently calendared for trial at the trial session of the Court scheduled to commence on September 25, 2023, in Dallas, Texas.

On June 27, 2023, respondent filed a Motion to Consolidate, requesting that the cases at Docket Nos. 14478-22 and 14479-22 be consolidated with the above-docketed consolidated cases at Docket Nos. 25667-16, et al. That Motion further requests that Docket Nos. 14478-22 and 14479-22 be (1) stricken for trial from the September 25, 2023, Dallas, Texas trial session and continued; (2) assigned to Judge Emin Toro; and (3) calendared for trial at the special trial session of the Court scheduled to commence on April 29, 2024, in Dallas, Texas.

Upon due consideration, and the Court finding that the further consolidation of the above-docketed cases will avoid unnecessary costs, delay, and duplication, it is

ORDERED that the above-referenced Motion is granted in that it is:

ORDERED that the cases at Docket Nos. 14478-22 and 14479-22 are stricken for trial from the Court's September 25, 2023, Dallas, Texas trial session and continued generally. It is further

ORDERED that the cases at Docket Nos. 14478-22 and 14479-22 are assigned to Judge Emin Toro for trial or other disposition. It is further

ORDERED that the cases at Docket Nos. 14478-22 and 14479-22 are calendared for trial at the special trial session of the Court scheduled to commence at 10:00 a.m. on April 29, 2024, in Room 726, on the 7th Floor of the Earl Cabell Fed. Bldg. & U.S. Courthouse, 1100 Commerce Street, Dallas, TX 75242. It is further

ORDERED that the above-docketed cases are consolidated for purposes of trial, briefing, and opinion.

This Order constitutes official notice of its contents to the parties.


Summaries of

Cadwell v. Comm'r of Internal Revenue

United States Tax Court
Jul 13, 2023
No. 7753-21 (U.S.T.C. Jul. 13, 2023)
Case details for

Cadwell v. Comm'r of Internal Revenue

Case Details

Full title:CARLTON CADWELL & LYNDA CADWELL, ET AL., Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Jul 13, 2023

Citations

No. 7753-21 (U.S.T.C. Jul. 13, 2023)