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Cushman v. Comm'r of Internal Revenue

United States Tax Court
Apr 13, 2023
No. 20364-21 (U.S.T.C. Apr. 13, 2023)

Opinion

20364-21 14653-22 20255-22.

04-13-2023

DEREK G. CUSHMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent DEREK G. CUSHMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent DEREK GARDNER CUSHMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge.

The case at Docket No. 20364-21 is currently calendared for trial at the trial session of the Court scheduled to commence on June 5, 2023, in Columbus, Ohio. The cases at Docket Nos. 14653-22 and 20255-22 are currently pending in the general docket.

Pending before the Court in each of these cases is respondent's Motion to Calendar and Consolidate Docket Numbers 20364-21, 14653-22, 20255-22, filed February 23, 2023. Therein, respondent requests that the cases at Docket Nos. 14653-22 and 20255-22 be calendared for trial at the aforementioned trial session and consolidated with the case at Docket No. 20364-21 for purposes of trial, briefing, and opinion.

By Order served February 27, 2023, the Court directed petitioner in each of these cases to file an objection, if any, to respondent's Motion on or before March 20, 2023. To date, no such objection has been filed.

Upon due consideration and for cause, it is

ORDERED that respondent's above-referenced Motion is granted in that it is:

ORDERED that the cases at Docket Nos. 14653-22 and 20255-22 are calendared for trial at the trial session of the Court scheduled to commence at 10:00 a.m. on June 5, 2023, in the Judge Elizabeth A. Preston Deavers' Courtroom, on the 2nd Floor of the Kinneary U.S. Courthouse, at 85 Marconi Blvd., in Columbus, Ohio 43215. It is further

ORDERED that the Clerk of the Court shall also serve on the parties in the cases at Docket Nos. 14653-22 and 20255-22 copies of (1) the Notice Setting Case for Trial for the Court's trial session scheduled to commence on June 5, 2023, in Columbus, Ohio, and (2) the Standing Pretrial Order for that same trial session. It is further

ORDERED that the cases at Docket Nos. 20364-21, 14653-22, and 20255-22 are hereby consolidated for purposes of trial, briefing, and opinion.

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


Summaries of

Cushman v. Comm'r of Internal Revenue

United States Tax Court
Apr 13, 2023
No. 20364-21 (U.S.T.C. Apr. 13, 2023)
Case details for

Cushman v. Comm'r of Internal Revenue

Case Details

Full title:DEREK G. CUSHMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Apr 13, 2023

Citations

No. 20364-21 (U.S.T.C. Apr. 13, 2023)