Opinion
8843-23R
01-29-2024
SOLID GROUND TRANSPORTATION, INC. & SOLID GROUND TRANSPORTATION, INC. EMPLOYEE STOCK OWNERSHIP AND PROFIT-SHARING PLAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
By Order served September 19, 2023, the Court stayed proceedings in this case to allow for the disposition of respondent's motion to dismiss for lack of jurisdiction filed in the case at Docket No. 19604-22R. However, the Court thereafter determined that this case and the case at Docket No. 19604-22R both relate to the same plan and period and are therefore duplicates. Accordingly, on November 22, 2023, the Court issued an order in the case at Docket No. 19604-22R denying respondent's motion to dismiss and closing the case on grounds of duplication with this case. Petitioners in the case at Docket No. 19604-22R subsequently filed a motion asking the Court to reconsider the order closing that case as a duplicate, but the Court denied that motion by order served January 2, 2024.
Because this case is a duplicate of the case at Docket No. 19604-22R, and that case has now been closed on grounds of duplication, it is
ORDERED that the stay in this case is lifted, and this case is restored to the general docket for trial or other disposition.