Opinion
14145-21 14163-21 14702-21 18673-21 28663-21 28832-21 28853-21 29167-21 29170-21 30259-21 30286-21 30786-21 30791-21 30798-21 31341-21 31353-21 31735-21 587-22 2165-22 2341-22 2344-22 2353-22 2355-22.
09-08-2023
HALYARD HOLDINGS, LLC, HALYARD HOLDINGS GROUP, LLC, TAX MATTERS PARTNER, ET AL., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Joseph Robert Goeke, Judge
Pending before the Court is respondent's Motion to Clarify Order, filed September 8, 2023. Although the Court has explained this to the parties in the initial conference call and on the record, the Court will restate the significance of the description "consolidated for management purposes". The Court's intention is not to try all 23 cases together. This is obviously not feasible nor practical. The use of the term for management purposes means pretrial management and the selection of test cases for trial. The parties have repeatedly represented to the Court that they are in the process of selecting three cases for trial for the Trial Session in Atlanta, Georgia on March 4, 2024. These test cases will be the ones for trial in March. The other cases will remain consolidated for disposition in accordance with the parties' stipulations or the Court's subsequent orders. If the parties are unsuccessful in selecting test cases the Court will select test cases. Accordingly, it is
ORDERED that respondent's Motion to Clarify Order is granted in that the parties are directed on or before September 15, 2023, to file with the Court a status report on their progress in selecting test cases.