Opinion
21409-21S
11-09-2022
KATHLEEN T. GILLARD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
RICHARD T. MORRISON, JUDGE
On October 25, 2022, the parties filed a Proposed Stipulated Decision. However, the Court notes that, although the preamble of the proposed decision document references "the stipulation of the parties in this case, and incorporating herein the facts stipulated by the parties as the findings of the Court", no such stipulation is reflected in the record. It therefore appears to the Court that the references in the preamble of the proposed decision to such a stipulation are in error, and that the preamble of the proposed decision in this case should instead state that the decision is "pursuant to the agreement of the parties in this case".
Upon due consideration, it is
ORDERED that the parties' proposed stipulated decision, filed October 25, 2022, is hereby deemed stricken from the Court's record in this case. It is further
ORDERED that, on or before December 9, 2022, the parties shall file a revised proposed stipulated decision after curing the defect noted above.