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involving petitioner’s 1996 and 1997 tax years.2 The issues and
facts relating to the merits of the built-in gains tax issue for
tax years 1996 and 1997 are the same for tax year 1998.
It is typically preferable to try all issues raised in a
case in one proceeding to avoid piecemeal and protracted
litigation. Markwardt v. Commissioner, 64 T.C. 989, 998 (1975);
Haft Trust v. Commissioner, 62 T.C. 145, 147 (1974), affd. on
this issue 510 F.2d 43, 45 n.1 (1st Cir. 1975). We believe that,
because the issues and facts for tax years 1996 and 1997 are the
same for tax year 1998, and because all 3 years are currently
docketed in this Court, consolidation of petitioner’s three cases
for trial on the built-in gains tax issue may make it easier to
resolve these cases expeditiously and preserve all issues for
appeal. An interlocutory appeal of the built-in gains
jurisdictional and TEFRA issues may delay the trial of the issues
in this case, and would not expedite or advance it, because an
immediate appeal will not dispose of the factually distinct
built-in gains tax issue present in all 3 years (and all three
docketed cases). Gen. Signal Corp. v. Commissioner, supra at
253-254; see Estate of Egger v. Commissioner, 92 T.C. 1079, 1082
2 Petitioner filed an election in docket No. 10391-01 to
convert its S corporation items for tax years 1996 and 1997 to
non-S corporation items. Respondent subsequently issued a notice
of deficiency to petitioner for tax years 1996 and 1997. The
petition in docket No. 15105-02 is based on that notice of
deficiency.
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