Opinion
577-19S
09-07-2021
Daniel P. Whoriskey & Leigh L. Whoriskey Petitioners v. Commissioner of Internal Revenue Respondent
ORDER AND DECISION
Peter J. Panuthos, Special Trial Judge
Pursuant to the determination of the Court as set forth in Summary Opinion (T.C. Summary Opinion 2021-30), filed August 23, 2021, it is
ORDERED AND DECIDED that there are deficiencies in income tax due from petitioners for the taxable year 2015 in the amount of $1, 203.00, and for the taxable year 2016 in the amount of $16, 320.00, and
That there are no penalties due from petitioners for the taxable years 2015 and 2016 under the provisions of section 6662(a).
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