Opinion
498-23S
04-19-2023
ORDER AND DECISION
Kathleen Kerrigan, Chief Judge.
Upon due consideration of the record and for cause, it is ORDERED that petitioners' motion for entry of decision is granted. It is further
ORDERED that respondent's motion for entry of decision is recharacterized as respondent's Status Report. It is further
ORDERED and DECIDED that there is no deficiency in income tax due from, nor overpayment due to, petitioners for the taxable year 2020.