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Estate of Elaine C. Luckey v. Comm'r of Internal Revenue

United States Tax Court
Nov 14, 2022
No. 322-22 (U.S.T.C. Nov. 14, 2022)

Opinion

322-22

11-14-2022

ESTATE OF ELAINE C. LUCKEY, DECEASED, PETER A. LUCKEY, ADMINISTRATOR, Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER AND DECISION

Kathleen Kerrigan Chief Judge

Giving due regard to the representations contained in the proposed stipulated decision, filed July 11, 2022, because the caption is incorrect and the Docket Number was changed when the Court's Order to Show Cause was made absolute, it is

ORDERED that the above-referenced proposed stipulated decision is recharacterized as a stipulation of settlement. In order to give effect to the basis of settlement agreed to by the parties as shown in that document, it is further

ORDERED and DECIDED that there is a deficiency in income tax due from petitioner for the taxable year 2015 in the amount of $3,571.00; and

That there is no addition to tax due from petitioner for the 2015 tax year under the provisions of I.R.C. §6651(a)(1), I.R.C. §6651(a)(2), and I.R.C. §6654.


Summaries of

Estate of Elaine C. Luckey v. Comm'r of Internal Revenue

United States Tax Court
Nov 14, 2022
No. 322-22 (U.S.T.C. Nov. 14, 2022)
Case details for

Estate of Elaine C. Luckey v. Comm'r of Internal Revenue

Case Details

Full title:ESTATE OF ELAINE C. LUCKEY, DECEASED, PETER A. LUCKEY, ADMINISTRATOR…

Court:United States Tax Court

Date published: Nov 14, 2022

Citations

No. 322-22 (U.S.T.C. Nov. 14, 2022)