Opinion
3091-23 3099-23
06-11-2024
BYRON S. SIMMONS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda Judge
These cases are currently calendared for trial at the Court's Birmingham, Alabama trial session, scheduled to begin October 15, 2024.
On June 6, 2024, the Commissioner filed an unopposed motion to consolidate Docket Numbers 3099-23, 3091-23, in each of these cases. We will grant the relief requested.
Also on June 6, 2024, the Commissioner filed a motion to calendar and consolidate Docket Numbers 3091-23, 3099-23, only in Docket No. 3099-23. This appears to have been replaced with the motion to consolidate as referenced in the previous paragraph, and therefore we will strike it from the record in Docket No. 3099-23.
Accordingly, it is
ORDERED that the Commissioner's calendar and consolidate Docket Numbers 3091-23, 3099-23 is hereby deemed stricken from the Court's record in Docket No. 3099-23. It is further
ORDERED that the Commissioner's motion to consolidate Docket Numbers 3099-23, 3091-23 is granted, and the above-docketed cases are consolidated for trial, briefing, and opinion.