Opinion
1414-23
05-10-2023
FRANCIS J. KOFRON, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
Upon due consideration of the Proposed Stipulated Decision, filed March 27, 2023, and in order to enter a decision in this case in accordance with the agreement of the parties, it is
ORDERED that the Proposed Stipulated Decision is recharacterized as a Stipulation of Settlement.