OPINION
HAMBLEN, Judge:
This matter is before the Court on petitioner's motions filed in each of these cases requesting the Court to compel a nonparty to comply with subpoenae duces tecum and the nonparty's motion to quash filed in each of these cases. The nonparty involved in these motions is David L. Thomas, a certified public accountant who was formerly retained by petitioner. Petitioner is an Ohio architectural corporation, Acock, Schlegel Architects...
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