Opinion
23070-22L
08-14-2023
ALLAN J. ROLNICK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth A. Copeland Judge
This case is calendared for trial at the Trial Session of the Court scheduled to commence on October 23, 2023, in New York, New York.
On July 26, 2023, respondent filed with the Court a Motion to Consolidate for Trial, Briefing, and Opinion and to Continue Docket Number 23070-22. Respondent informed the Court that Petitioner Allan J. Rolnick (Docket No. 23070-22L) and Petitioner Heidi Nelson Rolnick (Docket No. 11316-23SL) are married, and the taxable years at issue in both cases are the same. Respondent requested that the cases be consolidated, and that this case (Docket No. 23070-22L) be continued from the October 23, 2023, Trial Session in New York, New York. It is noted for the parties' consideration that Petitioner Heidi Nelson Rolnick requested that her case be conducted under the Court's small case procedures while Petitioner Allan J. Rolnick did not. See Rules 170-174, Tax Court Rules of Practice and Procedure.
Upon due consideration, and for cause, it is
ORDERED that respondent's Motion to Consolidate for Trial, Briefing, and Opinion and to Continue Docket Number 23070-22L, filed with the Court on July 26, 2023, is granted in part in that this case is continued from the October 23, 2023, Trial Session in New York, New York and returned to the general docket and denied in part in that the Motion to Consolidate for Trial, Briefing and Opinion is denied without prejudice to refile once the case is returned to the general docket and the small case designation issue is resolved.