Opinion
17262-22S
05-25-2023
MICHAEL DOUGLAS COWAN & SHARON LYNNE COWAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Pending in the above-docketed matter is a Motion To Proceed Remotely, filed September 2, 2022, by petitioners herein. Thereafter, on May 22, 2023, the parties filed a Proposed Stipulated Decision resolving this litigation.
Accordingly, the premises considered, and commensurate with entry of the decision, it is ORDERED that petitioners' just-referenced Motion To Proceed Remotely is denied as moot.