Opinion
18632-19
06-22-2023
SCOTT MOORE & GAYLA MOORE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
John O. Colvin, Judge.
On February 23, 2023, the Court issued its Opinion in this case (T.C. Memo. 2023-20), which states at the end thereof that "Decision will be entered under Rule 155." On May 24, 2023, the parties jointly filed an Agreed Computation for Entry of Decision.
Upon due consideration, and consistent with the parties' computation, it is
ORDERED AND DECIDED: That there are deficiencies in income tax due from petitioners for the taxable years 2014 and 2015 in the amounts of $56,572.00 and $126,609.00, respectively.