Opinion
10736-20 10744-20 13686-20 13579-20 13879-21 14022-21 23611-21 8474-23 11362-23
11-09-2023
WILKES ROCK NORTH LLC, WILKES INVESTMENTS NORTH LLC, TAX MATTERS PARTNER, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On August 16, 2023, petitioners filed in each of the above-docketed cases (with the exception of the case at Docket No. 11362-23) a Motion to Consolidate Docket Numbers 10736-20, 10744-20, 13686-20, 13579-20, 13879-21, 14022-21, 23611-21, 8474-23. On September 22, 2023, petitioners filed in each of those 8 cases a First Amendment to Motion to Consolidate Docket Numbers 10736-20, 10744-20, 13686-20, 13579-20, 13879-21, 14022-21, 23611-21, 8474-23. That same day, petitioner in the case at Docket No. 11362-23 filed a Motion to Consolidate Docket Numbers 10736-20, 10744-20, 13686-20, 13579-20, 13879-21, 14022-21, 23611-21, 8474-23, 11362-23. We refer to the aforementioned filings, collectively, as petitioners' Motions to Consolidate, as Amended. On September 29, 2023, respondent filed a Notice of Objection to each of petitioners' Motions to Consolidate, as Amended.
In their Motions to Consolidate, as Amended, petitioners seek to consolidate the 9 above-docketed cases which, according to petitioners, "share many of the same legal issues, have facts in common, and involve many of the same individuals and entities." Petitioners also indicate that, should their Motions be granted, their preferred place of trial would be Atlanta, Georgia.
Rule 141(a) provides that the Court may consolidate one or more cases that involve a "common question of law or fact . . . to avoid unnecessary costs, delay, or duplication." Such a consolidation of cases promotes judicial economy and saves substantial time and expense for the parties. See Bergreen v. Commissioner, T.C. Memo. 1995-423. After reviewing the records in these cases, which involve common questions of law and fact, we find that consolidation will promote judicial economy and will avoid unnecessary costs, delay, and duplication. Although respondent 8474-23, 11362-23: Page 2 of 2 references certain differences between these cases, we do not believe that any of these differences will confuse or prejudice the facts, evidence, or legal issues, or delay the resolution of these cases. Accordingly, we will grant petitioners' Motions to Consolidate, as Amended, and consolidate these cases for purposes of trial, briefing, and opinion.
Upon due consideration and for cause, it is ORDERED that the above-referenced Motions to Consolidate, as Amended, are granted, in that it is:
ORDERED that each of the cases at Docket Nos. 10736-20, 10744-20, 13686-20, 13579-20, 8474-23, and 11362-23 is assigned to Judge Mark V. Holmes. It is further
ORDERED that jurisdiction of the case at Docket No. 13879-21 is no longer retained by Judge Mark V. Holmes. It is further
ORDERED that jurisdiction of the case at Docket No. 14022-21 is no longer retained by Judge Elizabeth Crewson Paris. It is further
ORDERED that jurisdiction of the case at Docket No. 23611-21 is no longer retained by Judge Alina I. Marshall. It is further
ORDERED that each of the cases at Docket Nos. 13879-21, 14022-21, and 23611-21 is assigned to Judge Mark V. Holmes. It is further
ORDERED that the designated place of trial in the cases at Docket Nos. 10736-20, 10744-20, and 23611-21 is changed from Columbia, South Carolina, to Atlanta, Georgia. It is further
ORDERED that the designated place of trial in the cases at Docket Nos. 13686-20 and 13579-20 is changed from Nashville, Tennessee, to Atlanta, Georgia. It is further
ORDERED that the cases at Docket Nos. 10736-20, 10744-20, 13686-20, 13579-20, 13879-21, 14022-21, 23611-21, 8474-23, and 11362-23 are consolidated for purposes of trial, briefing, and opinion.