Opinion
14651-23S
11-27-2023
ROBERT MARKLEY & CHRISTINE M. BURKE MARKLEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Kathleen Kerrigan Chief Judge
Upon due consideration of the Motion for Entry of Decision, filed October 26, 20223, by respondent in the above-docketed case, and petitioners' response indicating no objection thereto, filed November 17, 2023, it is
ORDERED that respondent's Motion for Entry of Decision is granted. It is further
ORDERED and DECIDED that there is no deficiency in income tax or addition to tax under I.R.C. section 6651(a)(1) due from petitioners for the taxable year 2018.