Opinion
15009-21
01-05-2024
ERIC L. HARLEMAN & TRISHA A. HARLEMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
KATHLEEN KERRIGAN CHIEF JUDGE.
Upon due consideration and for the reasons set forth in respondent's Motion for Entry of Decision, filed January 4, 2024, petitioners having no objection to the granting of that motion, it is
ORDERED that respondent's Motion for Entry of Decision 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.