Opinion
2102-22
02-01-2023
KENT W. JEFFERSON CONSTRUCTION, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Ronald L. Buch, Judge.
This case is calendared for trial at the Court's March 27, 2023, St. Paul, Minnesota trial session. On January 27, 2023, the Commissioner filed a Motion to Consolidate Docket Nos. 2102-22 and 2108-22 for trial, briefing, and opinion. In his motion, the Commissioner recites that Kent Jefferson, petitioner in Docket No. 2108-22 and sole owner of the petitioner in Docket No. 2102-22, does not object.
On the same date, the Commissioner filed Motions for Continuance in both Docket Nos. 2102-22 and 2108-22. Those motions recite that petitioner does not object.
For the reasons stated therein, it is
ORDERED that the Commissioner's motion to consolidate Docket Nos. 2102-22 and 2108-22 is granted and these cases are consolidated for trial, briefing, and opinion. It is further
ORDERED that the Commissioner's motion for continuance filed in Docket Nos. 2102-22 and 2108-22 is granted. Docket Nos. 2102-22 and 2108-22 are stricken for trial from the March 27, 2023, St. Paul, Minnesota trial session and are continued generally.