Opinion
24461-22
11-22-2022
MICHAEL EVANS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
Upon review of the records in the above-captioned case at Docket No. 24461-22 and that at Docket No. 24446-22, it has come to the attention of the Court that the just-cited cases represent a situation analogous to a duplication of proceedings.
Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 24446-22 and 24461-22, it is
ORDERED that, on the Court's own motion, the case at Docket No. 24461-22 is closed on the ground of duplication.