Opinion
35636-21
04-18-2022
ORDER AND DECISION
Maurice B. Foley Chief Judge
On April 1, 2022, petitioners filed a Motion for Entry of Decision. On April 13, 2022, respondent filed a Notice of No Objection to petitioners' motion. Upon due consideration, it is
ORDERED that petitioners' Motion for Entry of Decision is granted. It is further
ORDERED AND DECIDED that there is no deficiency in petitioners' Federal income tax for the taxable year 2019; and
That there is no substantial tax understatement penalty due from petitioners for the taxable year 2019.