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Green v. Comm'r of Internal Revenue

United States Tax Court
Aug 22, 2022
No. 28623-21S (U.S.T.C. Aug. 22, 2022)

Opinion

28623-21S

08-22-2022

JAMES E. GREEN & JACKIE R. GREEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER AND DECISION

Adam B. Landy, Special Trial Judge

This case is calendared for trial at the session of the Court scheduled to commence at Columbia, South Carolina on September 6, 2022.

On August 18, 2022, the parties filed a Proposed Stipulated Decision. In reviewing the filing, the caption on the Proposed Stipulated Decision contains an error. 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, filed August 18, 2022, is recharacterized and treated as the parties' Settlement Stipulation. It is further

ORDERED AND DECIDED: That there is a deficiency in income tax due from the petitioners for the taxable year 2018 in the amount of $966.00; and

That there is no penalty due from the petitioners for the taxable year 2018 under the provisions of I.R.C. §6662(a). 1


Summaries of

Green v. Comm'r of Internal Revenue

United States Tax Court
Aug 22, 2022
No. 28623-21S (U.S.T.C. Aug. 22, 2022)
Case details for

Green v. Comm'r of Internal Revenue

Case Details

Full title:JAMES E. GREEN & JACKIE R. GREEN, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Aug 22, 2022

Citations

No. 28623-21S (U.S.T.C. Aug. 22, 2022)