Opinion
28966-21
01-28-2022
John Heavener & Stephanie Heavener Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On December 23, 2021, petitioners filed a Motion for Entry of Decision. On January 26, 2022, the parties filed a Proposed Stipulated Decision. The foregoing considered, it is
ORDERED that petitioners' Motion for Entry of Decision is denied as moot.