Opinion
15790-22S
03-24-2023
MATTHEW JOHN DENCOFF & EVANGELINE P. DENCOFF, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Lewis R. Carluzzo, Chief Special Trial Judge.
Because of a spelling error in the caption of the proposed stipulated decision, filed March 23, 2023, it is
ORDERED that the document is stricken. To give effect to the basis of settlement reflected in that document, it is
ORDERED and DECIDED that for 2019, there is no deficiency in petitioners' federal income tax, and petitioners' federal income tax has not been overpaid.