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Gallagher v. Comm'r of Internal Revenue

United States Tax Court
Mar 2, 2023
No. 15307-22S (U.S.T.C. Mar. 2, 2023)

Opinion

15307-22S

03-02-2023

JAMES C. GALLAGHER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER AND DECISION

Adam B. Landy Special Trial Judge.

On March 1, 2023, the parties filed a Proposed Stipulated Decision. The caption and decision paragraph on the Proposed Stipulated Decision contains errors. The Court is therefore unable to process the parties' Proposed Stipulated Decision.

In view of the foregoing, and to give effect to the agreement of the parties in this case, it is hereby

ORDERED that the parties' Proposed Stipulated Decision is recharacterized and treated as the parties' Settlement Stipulation. It is further

ORDERED AND DECIDED: That there is no deficiency in income tax due from, nor overpayment due to, the petitioner for the taxable year 2019.


Summaries of

Gallagher v. Comm'r of Internal Revenue

United States Tax Court
Mar 2, 2023
No. 15307-22S (U.S.T.C. Mar. 2, 2023)
Case details for

Gallagher v. Comm'r of Internal Revenue

Case Details

Full title:JAMES C. GALLAGHER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Mar 2, 2023

Citations

No. 15307-22S (U.S.T.C. Mar. 2, 2023)