Opinion
27461-21S
12-01-2021
ORDER AND DECISION
Maurice B. Foley, Chief Judge
On November 1, 2021, petitioners filed a Motion for Entry of Decision. On November 30, 2021, respondent filed a Notice of No Objection to petitioners' motion.
Upon due consideration, it is
ORDERED that petitioners' Motion for Entry of Decision is granted. It is further
ORDERED AND DECIDED that there is no deficiency in petitioner's Federal income tax for the taxable year 2018.