Opinion
12194-23 12386-23 12391-23 12585-23 12586-23 14159-23
09-27-2024
GLENDIVE BROADCASTING CORPORATION, ET AL., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber, Judge
On September 24, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction in these consolidated cases requesting that the Court dismiss Docket No. 14159-23 for lack of jurisdiction and sever Docket No. 14159-23 from the remaining consolidated cases.
Respondent's motion is improper in that it was filed simultaneously in all the consolidated cases, although he wishes to dismiss only the case at Docket No. 14159-23 for lack of jurisdiction. Moreover, the request to sever Docket No. 14159-23 from the consolidation requests a distinct form of relief and should be filed as a separate motion. If respondent wishes to pursue the relief requested, he should file a Motion to Dismiss for Lack of Jurisdiction only in the case at Docket No. 14159-23 and file a separate Motion to Sever only in the case at Docket No. 14159-23.
For cause, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed September 24, 2024, is hereby deemed stricken from the record in each of these consolidated cases.