Opinion
33965-21S
04-29-2022
RICHARD D. COWAN & ESTATE OF PENNY TAYLOR COWAN, DECEASED, RICHARD D. COWAN, ADMINISTRATOR Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
MAURICE B. FOLEY, CHIEF JUDGE
Upon due consideration of petitioners' motion for entry of decision, filed March 7, 2022, and respondent's response to motion for entry of decision, filed April 25, 2022, it is
ORDERED that petitioners' motion for entry of decision is granted. Furthermore, in order to give effect to the parties' basis of settlement reflected in the attachments to respondent's response to motion for entry of decision, it is
ORDERED that there is a deficiency in income tax due from petitioners for the taxable year 2018 in the amount of $2, 151.00.