Opinion
25846-21S
02-14-2022
Karl DeWayne James & Michell DeAnn James Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On November 5, 2021, petitioners filed a Motion for Entry of Decision. On February 8, 2022, the parties filed a Proposed Stipulated Decision. Upon due consideration, it is
ORDERED that petitioners' above motion is denied as moot.