Opinion
14947-20 1962-21
03-01-2023
PHIL AET STUDIO & SCI TOEFL, INC. ETAL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Emin Toro Judge
These cases are currently calendared for trial during the Court's May 1, 2023, Las Vegas, Nevada, trial session. On February 8, 2023, respondent filed a Motion to Consolidate Docket Numbers 14947-20 and 1962-21. By Order served February 13, 2023, petitioner was directed to file on or before February 21, 2023, a response to respondent's Motion to Consolidate. As of the date of this Order no response has been received on or on behalf of petitioners.
Upon due consideration, it is hereby
ORDERED that respondent's Motion to Consolidate Docket Numbers 14947-20 and 1962-21 is granted in that the above docketed cases are consolidated for trial, briefing, and opinion.
This Order constitutes official notice of the same to the parties.