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Johnson v. Comm'r of Internal Revenue

United States Tax Court
Aug 29, 2022
No. 9444-22 (U.S.T.C. Aug. 29, 2022)

Opinion

9444-22

08-29-2022

WILLIAM STEVEN JOHNSON & ELEANOR J. STOWE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER AND DECISION

Kathleen Kerrigan Chief Judge

On August 23, 2022, the parties filed a Proposed Stipulated Decision for the Court's consideration. However, the caption on the proposed decision document is no longer correct, insofar as the "S" has been removed from the docket number of this case since the filing of the Proposed Stipulated Decision. Consequently, the Court is unable to process the parties' Proposed Stipulated Decision.

In view of the foregoing, to give effect to the agreement of the parties in this case, and for cause, it is

ORDERED that the parties' Proposed Stipulated Decision is recharacterized as the parties' Settlement Stipulation. Taking into account the basis for settlement reached between the parties, as reflected in that document, it is further

ORDERED and DECIDED that there is no deficiency in income tax due from petitioners for the taxable year 2019; and

That there is no penalty due from petitioners pursuant to I.R.C. § 6662(a), (b)(2), and (d) for the taxable year 2019.


Summaries of

Johnson v. Comm'r of Internal Revenue

United States Tax Court
Aug 29, 2022
No. 9444-22 (U.S.T.C. Aug. 29, 2022)
Case details for

Johnson v. Comm'r of Internal Revenue

Case Details

Full title:WILLIAM STEVEN JOHNSON & ELEANOR J. STOWE, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Aug 29, 2022

Citations

No. 9444-22 (U.S.T.C. Aug. 29, 2022)