Opinion
895-21 28978-21
04-25-2022
MICHAEL D. FRANTZ & SUSAN F. FRANTZ, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley, Chief Judge
Upon due consideration of petitioners' Motion to Consolidate Docket Numbers 895-21, 28978-21, filed at Docket Nos. 895-21 and 28978-21 on March 4, 2022, and March 21, 2022, respectively, respondent having no objection to the granting of the motions, it is
ORDERED that petitioners' above-referenced motions are granted and these cases are consolidated for purposes of trial, briefing, and opinion.