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Garvey v. Comm'r of Internal Revenue

United States Tax Court
Mar 14, 2023
No. 744-22S (U.S.T.C. Mar. 14, 2023)

Opinion

744-22S

03-14-2023

KATHLEEN A. GARVEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER AND DECISION

Lewis R. Carluzzo Chief Special Trial Judge

For cause, it is

ORDERED that the proposed stipulated decision, filed March 13, 2023, is recharacterized and treated as a stipulation of settlement. To give effect to the basis of settlement reflected in that document, it is further

ORDERED and DECIDED that for 2017, there is a $9,500 deficiency in petitioner's federal income tax, and petitioner is not liable for additions to tax under I.R.C. sections 6651(a)(1), 6651(a)(2) or 6654.


Summaries of

Garvey v. Comm'r of Internal Revenue

United States Tax Court
Mar 14, 2023
No. 744-22S (U.S.T.C. Mar. 14, 2023)
Case details for

Garvey v. Comm'r of Internal Revenue

Case Details

Full title:KATHLEEN A. GARVEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Mar 14, 2023

Citations

No. 744-22S (U.S.T.C. Mar. 14, 2023)