Opinion
5391-22S
02-28-2023
RANDALL S. EVANS, JR. & JANELLE G. EVANS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Kathleen Kerrigan, Chief Judge
Upon due consideration of the Motion for Entry of Decision, filed May 17, 2022, by respondent in the above-docketed case, petitioners having filed no objection thereto, it is
ORDERED that respondent's Motion for Entry of Decision is granted. It is further
ORDERED and DECIDED that there is no deficiency in income tax due from petitioners for the taxable year 2018.