Opinion
11384-21S
12-09-2021
John Lamont Castleman & Ellen Baptist Castleman Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Lewis R. Carluzzo Chief Special Trial Judge
For cause, it is
ORDERED that petitioners' letter filed December 2, 2021, is recharacterized as petitioners' motion for entry of decision. It is further
ORDERED that respondent's response to the motion is due on or before January 10, 2022.