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Peak v. Comm'r of Internal Revenue

United States Tax Court
Mar 9, 2023
No. 8894-19 (U.S.T.C. Mar. 9, 2023)

Opinion

8894-19 6779-20 20730-21 24106-22

03-09-2023

HORST PEAK & HEIKE PEAK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent HORST PEAK & HEIKE PEAK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge.

The consolidated cases at Docket Nos. 8894-19, 6779-20, and 20730-21 are currently calendared for trial at the trial session of the Court scheduled to commence on March 27, 2023, in Houston, Texas. The case at Docket No. 24106-22 is in the general docket.

On February 23, 2023, petitioners in the cases at Docket Nos. 8894-19, 6779-20, and 20730-21 filed an unopposed motion for continuance, requesting that those cases be continued from the calendar of the aforementioned trial session and restored to the general docket.

On the same date, the parties filed a joint motion to consolidate in the cases at Docket Nos. 8894-19 and 24106-22. Therein, the parties request that the case at Docket No. 24106-22 be consolidated with the cases at Docket Nos. 8894-19, 6779-20, and 20730-21 for purposes of trial, briefing, and opinion. However, the motion bears an incorrect caption, insofar as one of the docket numbers listed therein contains a typographical error. Accordingly, the motion must be stricken. Nevertheless, we will consolidate the cases on the Court's own motion to give effect to the parties' intent.

Upon due consideration and for cause, it is

ORDERED that petitioners' above-referenced motion for continuance is granted, and the cases at Docket Nos. 8894-19, 6779-20, and 20730-21 are stricken from the Court's Houston, Texas trial session scheduled to commence on March 27, 2023, and continued generally. It is further

ORDERED that the above-referenced motion to consolidate filed in the cases at Docket Nos. 8894-19 and 24106-22 is hereby deemed stricken from the Court's record in those cases. It is further

ORDERED that, on the Court's own motion, the case at Docket No. 24106-22 is consolidated with the cases at Docket Nos. 8894-19, 6779-20, and 20730-21 for purposes of trial, briefing, and opinion.


Summaries of

Peak v. Comm'r of Internal Revenue

United States Tax Court
Mar 9, 2023
No. 8894-19 (U.S.T.C. Mar. 9, 2023)
Case details for

Peak v. Comm'r of Internal Revenue

Case Details

Full title:HORST PEAK & HEIKE PEAK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Mar 9, 2023

Citations

No. 8894-19 (U.S.T.C. Mar. 9, 2023)