Opinion
12865-21 20091-22
06-11-2024
SARAH J. PITTMAN & KYLE A. PITTMAN, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On June 10, 2024, petitioners filed in these cases a Motion to Consolidate. In their motion, petitioners request that (1) these cases be consolidated for trial, briefing, and opinion, and (2) the place of trial for Docket No. 20091-22 be changed to Phoenix, Arizona, which is the designated place of trial for Docket No. 12865-21. Petitioners represent that respondent does not object to the granting of the motion.
Upon due consideration of the foregoing, it is
ORDERED that the place of trial in the case at Docket No. 20091-22 is changed to Phoenix, Arizona. It is further
ORDERED that respondent's above-referenced Motion to Consolidate is granted and these cases are consolidated for purposes of trial, briefing, and opinion.