Opinion
27896-21
02-03-2022
Sylvia Hooke & Thomas M. Hooke Petitioners v. Commissioner of Internal Revenue Respondent
ORDER AND DECISION
Maurice B. Foley, Chief Judge
On December 14, 2021, petitioners filed a Motion for Entry of Decision. On January 19, 2022, respondent filed a Notice of No Objection to petitioners' motion.
Upon due consideration, it is
ORDERED that petitioners' Motion for Entry of Decision is granted. It is further
ORDERED AND DECIDED that there is no deficiency in Federal income tax due from petitioners for the taxable year 2018; and
That there is no penalty under I.R.C. section 6662(a) due from petitioners for the taxable year 2018.