Opinion
21020-22 1877-23 1883-23
09-19-2024
SUKHJIT GHUMAN & KIRANJIT GHUMAN, ET AL Petitioners v. COMMISSIONER OF INTERNAL REVENUE,
ORDER
Courtney D. Jones, Judge
This case is on the calendar of the Court's December 16, 2024, trial session in Phoenix, Arizona. On September 13, 2024, respondent filed a Motion to Consolidate Docket Numbers 21020-22, 1877-23, 1883-23. Respondent represented that petitioners do not object to the Motion.
Further, respondent stated that petitioner Sukhjit Ghuman is represented by attorney Philip Wilson in Docket Nos. 21020-22 and 1877-23, and petitioner Kiranjit Ghuman is represented by attorney Tim Tarter in Docket No. 1883-23 and is self-represented in Docket No. 21020-22. We advise that if counsel intends to represent either petitioner in every case, an entry of appearance must be filed by counsel in all three docket numbers.
Upon due consideration, it is
ORDERED that respondent's Motion to Consolidate, filed September 13, 2024, is granted, and the above-docketed cases are consolidated for purposes of trial, briefing, and opinion.