Opinion
8878-23S
07-18-2023
DANIEL BART DRUMMOND & JEANNINE ELIZABETH DRUMMOND, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Kathleen Kerrigan, Chief Judge.
Upon due consideration of the fact that this case is being conducted pursuant to the Court's small tax case procedures, and upon review of the record, it is
ORDERED that the Proposed Stipulated Decision filed July 10, 2023, is recharacterized as the parties' stipulation of settled issues. It is further
ORDERED and DECIDED that there is no deficiency in income tax due from, nor overpayment due to, petitioners for taxable year 2020.