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Brown v. Comm'r of Internal Revenue

United States Tax Court
Aug 10, 2022
No. 26609-21 (U.S.T.C. Aug. 10, 2022)

Opinion

26609-21

08-10-2022

RALNAH CARMEL BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER AND DECISION

Kathleen Kerrigan, Chief Judge

For cause, it is

ORDERED that the parties' proposed stipulated decision, filed August 3, 2022, is recharacterized as a stipulation of settlement. In order to give effect to the basis of settlement reflected in that document, it is further

ORDERED and DECIDED that there is no deficiency in income tax due from, and no overpayment due to, petitioner for the taxable year 2018; and

That there is no penalty due from petitioner for the taxable year 2018 under the provisions of I.R.C. section 6662(a).


Summaries of

Brown v. Comm'r of Internal Revenue

United States Tax Court
Aug 10, 2022
No. 26609-21 (U.S.T.C. Aug. 10, 2022)
Case details for

Brown v. Comm'r of Internal Revenue

Case Details

Full title:RALNAH CARMEL BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Aug 10, 2022

Citations

No. 26609-21 (U.S.T.C. Aug. 10, 2022)