Opinion
12805-20 12809-20 15343-20
02-27-2023
SANDLER PROPERTY, LLC, SANDLER MANAGER, LLC, TAX MATTERS PARTNER, ET AL., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On October 24, 2022, respondent filed Motions for Partial Summary Judgment in Dockets No. 12805-20, 12809-20, and 15343-20. An examination of the records in the cases at Docket Nos. 12805-20, 12809-20, and 15343-20 discloses that those cases present possible common issues of fact and law. The cases at Docket Nos. 12805-20, 12809-20, and 15343-20 are currently in the general docket.
Upon due consideration, it is
ORDERED that the cases at Docket Nos. 12805-20, 12809-20, and 15343-20 are assigned to the undersigned for trial or other disposition. It is further
ORDERED that, on the Court's own motion, the above-docketed cases are consolidated for trial, briefing, and opinion.