Opinion
7972-23 11467-23
03-14-2024
GERTRUD NIEHANS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent GERTRUD NIEHANS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Joseph W. Nega Judge
These cases are calendared for trial at the June 10, 2024, San Francisco, California, trial session of the Court. On February 22, 2024, petitioner filed at Docket No. 7972-23 a Motion to Consolidate Docket Nos. 7972-23 and 11467-23. The motion was not filed at Docket No. 11467-23.
Upon due consideration and for cause, it is
ORDERED that the Clerk of the Court shall copy petitioner's Motion to Consolidate, filed February 22, 2024, at Docket No. 7972-23, and shall file it, as of the foregoing date, at Docket No. 11467-23. It is further
ORDERED that petitioner's Motion to Consolidate, filed February 22, 2024, is granted, and the above-docketed cases are consolidated for purposes of trial, briefing, and opinion