Opinion
31511-21S
02-28-2023
ORDER
CHRISTIAN N. WEILER, JUDGE
On February 17, 2023, the parties submitted a proposed stipulated decision. Upon review, the caption (petitioner husband's last name) is misspelled. In view of the foregoing, it is
ORDERED that the caption of this case is amended to read "James David Kirkham & Denise L. Kirkham, Petitioners v. Commissioner of the Internal Revenue, Respondent. It is further
ORDERED that the parties proposed stipulated decision filed February 17, 2023, is hereby stricken from the Court's record in this case. It is further
ORDERED that, on or before March 24, 2023, the parties shall file a revised proposed stipulated decision. It is further
ORDERED that jurisdiction is retained by the undersigned.