Opinion
36207-21S
11-21-2022
ESTATE OF JOSEPH F. NIEDERMAYER, DECEASED & THERESA A. NIEDERMAYER, EXECUTOR & THERESA A. NIEDERMAYER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden Special Trial Judge
On November 18, 2022, the parties filed a Proposed Stipulated Decision. Upon review, it appears that the parties attached both the decision and the settlement stipulation in one document. Thus, it is an improper filing because the Settlement Stipulation and the Proposed Stipulated Decision shall be filed separately.
Upon due consideration, it is
ORDERED that the parties Proposed Stipulated Decision, filed November 18, 2022, is hereby stricken from the Court's record.