Opinion
11800-22
10-16-2023
GFS HOLDING, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Christian N. Weiler, Judge
This case was set for trial at the Court's New York, NY trial session to commence on May 17, 2023. On May 15, 2023, the parties filed a stipulation of settled issues in this case, reporting that a basis of settlement has been reached. In response to this filing, the Court continued trial of this case, retained jurisdiction and ordered the parties to file either a proposed decision or joint status report by July 14, 2023. The parties filed joint status reports on July 13, 2023, and September 8, 2023 respectively, indicating how some issues in the case remain unresolved.
On May 5, 2023, respondent filed a motion to consolidate this matter with Celtic Leasing Company v. Commissioner, Docket No. 11799-22, indicating how the matters are related and should be consolidated for trial purposes. Respondent's motion to consolidate, however, does not indicate whether petitioner and Celtic Leasing Company oppose the consolidation of these cases.
Considering the foregoing, it is
ORDERED that petitioner is to file a response to respondent's Motion to Consolidate filed on May 5, 2023, indicating whether or not the motion is opposed.