Opinion
4534-21
01-19-2022
Richard Grasse & Irene Grasse Petitioners v. Commissioner of Internal Revenue Respondent
ORDER AND DECISION
Maurice B. Foley Chief Judge.
Upon due consideration and for cause, it is
ORDERED that the filing fee in this case is waived. It is further
ORDERED that the Motion for Entry of Decision, filed June 3, 2021, is granted. 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 2018.