Opinion
259-21S
11-29-2021
Martin D. Corliss, Deceased & Jane T. Corliss Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL AND DECISION
Daniel A. Guy, Jr. Special Trial Judge
This matter is before the Court on respondent's motion to dismiss for lack of prosecution as to petitioner Martin D. Corliss, Deceased, and respondent's motion for entry of decision as to petitioner Jane T. Corliss. Respondent represents that petitioners' have no objection to the Court granting the aforementioned motions and that the parties are in agreement that the Court's decision in this case should reflect that petitioners are not liable for a deficiency or accuracy-related penalty under I.R.C. section 6662(a) for the taxable year 2018 nor are petitioners entitled to an overpayment for the taxable year 2018.
Upon due consideration and for cause, it is
ORDERED that respondent's motion to dismiss for lack of prosecution as to petitioner Martin D. Corliss, Deceased, is granted, and this case is dismissed as to petitioner Martin D. Corliss, Deceased. It is further
ORDERED that respondent's motion for entry of decision as to petitioner Jane T. Corliss is granted. It is further
ORDERED AND DECIDED that petitioners are not liable for a Federal income tax deficiency or an accuracy-related penalty under I.R.C. section 6662(a) for the taxable year 2018, nor are petitioners entitled to an overpayment for the taxable year 2018.