Opinion
21120-21S
04-14-2022
NATHAN ADLIN & NAOMI ADLIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Maurice B. Foley Chief Judge
Upon due consideration of the Motion for Entry of Decision, filed November 29, 2021, by petitioners in the above-docketed case, and respondent's response indicating no objection thereto, filed April 13, 2022, it is
ORDERED that petitioners' Motion for Entry of Decision is granted. It is further
ORDERED and DECIDED that there is no deficiency in income tax or penalty under I.R.C. section 6662 due from, and no overpayment due to, petitioners for the taxable year 2018.