Opinion
10764-23S
03-18-2024
ESTATE OF HERBERT VOLKMAR HEISS, DECEASED, MARLIES BEATE SHIPMAN, EXECUTOR, Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Kathleen Kerrigan Chief Judge
To give effect to the settlement agreement of the parties, as reflected in their Settlement Stipulation, filed March 18, 2024, it is
ORDERED AND DECIDED that there is no deficiency in income tax due from, nor overpayment due to, petitioner(s) for the taxable year 2021.