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Estate of Karpeles v. Comm'r of Internal Revenue

United States Tax Court
Nov 7, 2022
No. 23755-21 (U.S.T.C. Nov. 7, 2022)

Opinion

23755-21

11-07-2022

ESTATE OF DAVID L. KARPELES, DECEASED, MARK B. KARPELES, SPECIAL ADMINISTRATOR, & MARSHA KARPELES, MARK B. KARPELES, NEXT FRIEND, Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER AND DECISION

Kathleen Kerrigan, Chief Judge.

For cause, it is

ORDERED that the parties' proposed stipulated decision, filed October 24, 2022, is recharacterized as a stipulation of settlement. In order to give effect to the basis of settlement reflected in that document, it is further

ORDERED and DECIDED that there is a deficiency in income tax due from petitioners for the taxable year 2016 in the amount of $173,068.00; and

That there is a deficiency in income tax due from petitioners for the taxable year 2017 in the amount of $39,665.00.


Summaries of

Estate of Karpeles v. Comm'r of Internal Revenue

United States Tax Court
Nov 7, 2022
No. 23755-21 (U.S.T.C. Nov. 7, 2022)
Case details for

Estate of Karpeles v. Comm'r of Internal Revenue

Case Details

Full title:ESTATE OF DAVID L. KARPELES, DECEASED, MARK B. KARPELES, SPECIAL…

Court:United States Tax Court

Date published: Nov 7, 2022

Citations

No. 23755-21 (U.S.T.C. Nov. 7, 2022)