Opinion
4220-19 4222-19 4244-19
02-06-2024
PAUL D. STROHM, DECEASED, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth A. Copeland Judge
On May 9, 2019, Petitioners filed with the Court a Motion to Consolidate for Purposes of Discovery, Trial, Briefing, and Opinion. Petitioners requested that the Court consolidate Docket Nos. 4220-19, 4222-19, and 4244-19, as the facts and questions of law in each case were the same. On May 13, 2019, the Court issued an Order granting Petitioners' motion.
On September 11, 2023, the parties filed with the Court a Joint Status Report. The parties informed the Court that a basis of settlement had been reached in all three cases, but as Petitioner in Docket No. 4220-19 has passed away and Respondent expected to file a Nordstrom motion.
On January 4, 2024, Respondent filed with the Court a Motion to Sever. Respondent informed the Court that, pursuant to Tax Court Rule 34(b)(3), these three cases should be severed. Respondent requested that these cases be severed so that they may be resolved timely, and so that a Nordstrom motion may be filed in Docket No. 4220-19.
Upon due consideration, and for cause, it is
ORDERED that Respondent's Motion to Sever, filed with the Court on January 4, 2024, is granted and these cases are hereby severed from this consolidated group. It is further
ORDERED that jurisdiction of these cases shall continue to be retained by this Division of the Court.