Opinion
1994-23L 17013-23L
01-11-2024
PAUL D. HESTER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On January 7, 2024, petitioner filed a Motion to Consolidate Docket Numbers 1994-23L And 17013-23L. Upon reviewing the motion and respondent's response (in docket number 1994-23L), and in view of the different procedural postures of the cases, the Court concludes that consolidation would not likely conserve judicial resources. Upon due consideration, it is
ORDERED that petitioner's Motion to Consolidate, filed on January 7, 2024, is denied.