Opinion
26218-08 26219-08 26220-08 26221-08 26222-08
01-03-2024
CHARLES G. BERWIND TRUST FOR DAVID M. BERWIND, DAVID M. BERWIND, D. MICHAEL BERWIND, JR.; GAIL B. WARDEN LINDA B. SHAPPY AND VALERIE L. PAWSON, TRUSTEES, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Richard T. Morrison Judge
On December 4, 2023, the Court issued a Memorandum Findings of Fact and Opinion (T.C. Memo. 2023-146). That Opinion stated that "under paragraph 182 of the stipulation, the amount reported by the David Berwind Trust for the Investment Income Components ($257,353) should not be adjusted." The term "not be adjusted" should have been "be reduced to zero." The Court will strike from the record the Court's Memorandum Findings of Fact and Opinion and file a corrected Opinion.
Accordingly, it is
ORDERED that the Memorandum Findings of Fact and Opinion (T.C. Memo. 2023-146), is hereby stricken from the Court's record in these cases. It is further
ORDERED that the Clerk of the Court shall serve on the parties the Corrected Memorandum Findings of Fact and Opinion, which reflects the following revision on page 140, third full paragraph, last sentence: "Furthermore, under paragraph 182 of the stipulation, the amount reported by the David Berwind Trust for the Investment Income Components ($257,353) should be reduced to zero." It is further
ORDERED that the Memorandum Findings of Fact and Opinion in all other respects remains unchanged.