Opinion
15726-22 15727-22 15728-22 15729-22
01-12-2024
THEODORUS LANGEVELD, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth A. Copeland Judge.
These cases were originally calendared for trial at the Trial Session of the Court scheduled to commence on November 13, 2023, in Detroit, Michigan. By Order of the Court dated August 24, 2023, in Docket Nos. 15726-22, 15727-22, and 15729-22, and dated August 23, 2023, in Docket No. 15728-22, these cases were continued and jurisdiction was retained by this Division of the Court.
On December 4, 2023, Petitioners filed with the Court a Motion to Consolidate in Docket No. 15726-22. On December 18, 2023, Petitioners filed with the Court a Motion to Consolidate in Docket Nos. 15727-22, 15728-22, and 15729-22. Petitioners in these cases informed the Court that they were all part of Garden State Bulb Company, LLC. Petitioners informed the Court that because Garden State Bulb Company, LLC is a pass-through entity, a proportional share of income and loss of Garden State Bulb Company, LCC is passed through to the Petitioners in these cases. Petitioners believe that consolidation of these cases will materially conserve the time of the Court, as these cases share common issues and the same evidence.
Upon due consideration, and for cause, it is
ORDERED that Petitioners' Motion to Consolidate, filed on December 4, 2023 (in Docket No. 15726-22) and December 18, 2023 (in Docket Nos. 15727, 15728-22, and 15729-22), is hereby granted and these cases are consolidated for the purposes of trial, briefing, and opinion.