Opinion
14905-23
10-12-2023
HAYBAT ZETOUNA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On September 29, 2023, petitioners filed a motion to consolidate, requesting that the Court consolidate the cases at Docket Nos. 19654-22, 19655-22, 24194-22, 14905-23, 14907-23, 14908-23, and 14909-23. Unless otherwise permitted by the Court for good cause shown, a motion to consolidate cases may be filed only after all the cases sought to be consolidated have become at issue. See Rule 141(a), Tax Court Rules of Practice and Procedure. Although the cases at Docket Nos. 19654-22, 19655-22, and 24194-22 have become at issue, the remaining cases have not.
In consideration of the foregoing, it is
ORDERED that the above-referenced motion is granted in part, and the cases at Docket Nos. 19654-22, 19655-22, and 24194-22 are consolidated for purposes of trial, briefing, and opinion. It is further
ORDERED that all other requests for relief in the above-referenced motion are denied without prejudice.