Opinion
2068-23S 12495-23S
12-01-2023
NKEM HARBOR, ET AL Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
Upon due consideration of respondent's Motion to Consolidate Docket Numbers 2068-23S, 12495-23S, filed October 17, 2023, petitioner having filed no objection to the granting of that motion, it is
ORDERED that respondent's above-referenced Motion to Consolidate Docket Numbers 2068-23S, 12495-23S is granted and Docket Nos. 2068-23S and 12495-23S are consolidated for purposes of trial, briefing, and opinion.