Opinion
13673-20 13825-20 13856-20
07-26-2022
ORDER
Albert G. Lauber, Judge
On September 23, 2021, we consolidated these cases "for trial, briefing, and opinion." On July 21, 2022, the parties in docket Nos. 13673-20 and 13825-20 filed separate proposed stipulated decisions, each showing that the respective petitioners have no deficiency in income tax due and no penalty under I.R.C. § 6662 due. We will sever the consolidation of these cases so that we may enter in due course the decisions in docket Nos. 13673-20 and 13825-20.
For cause, it is
ORDERED that the consolidation of these cases is severed.