Opinion
31034-21S
03-23-2022
Richard A. Levin & Roberta S. Levin Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
Upon due consideration of respondent's Motion to Close on Ground of Duplication, filed December 30, 2021, at Docket No. 31034-21S; it appearing that the cases at Docket Nos. 19598-21S and 31034-21S are duplicative; and there being no objection to the granting of the Motion, it is
ORDERED that respondent's above-referenced Motion is granted, and the case at Docket No. 31034-21S is hereby closed on the ground of duplication with the case at Docket No. 19598-21S.