Opinion
2742-24S
03-18-2024
DAVID C. BROOKS & KEITH R. RENWRICK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Kathleen Kerrigan, Chief Judge
On March 14, 2024, respondent filed a Motion for Entry of Decision, in which respondent asserts that petitioners do not object to respondent's motion.
Upon due consideration, 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 penalty under I.R.C. section 6662 due from petitioners for the taxable year 2021.