Opinion
13188-20
12-16-2021
Yong Zou & Li Liu Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
Upon due consideration of respondent's Motion to Consolidate, filed November 29, 2021, and the recitals therein, including respondent's statement that petitioners have no objection to the granting of the motion, it is
ORDERED that the above-referenced motion is granted, and the cases at Docket No. 13188-20 and Docket No. 13213-20 are hereby consolidated for trial, briefing, and opinion.