Opinion
26404-21
03-22-2022
Charles James Ludlam & Deanna Lynn Ludlam 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 29, 2021, at Docket No. 26404-21; it appearing that the cases at Docket Nos. 26404-21 and 26971-21 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. 26404-21 is hereby closed on the ground of duplication with the case at Docket No. 26971-21.