Opinion
22640-22 2413-23 2414-23
04-11-2024
GOLDENWEST INSURANCE COMPANY, INC., ET AL., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On April 9, 2024, respondent filed in the above-captioned three consolidated matters a motion designated as a "Motion to Consolidate Docket Numbers 13785-23, 17636-23". However, review shows that the underlying submission was intended as a Motion To Consolidate Docket Nos. 22640-22, 2413-23, 2414-23, 13785-23, and 17636-23. As such, the motion is improper as it was not filed simultaneously in all of the cases sought to be consolidated, as required by the Tax Court Rules of Practice and Procedure. To wit, the motion was not filed in either Docket No. 13785-23 or 17636-23.
Accordingly, the premises considered, it is
ORDERED that the purported "Motion to Consolidate Docket Numbers 13785-23, 17636-23", filed April 9, 2024, is hereby deemed stricken from the records in the cases at Docket Nos. 22640-22, 2413-23, and 2414-23.