Opinion
10843-20
10-04-2021
Blaine S. Leger & Betty M. Leger Petitioners v. Commissioner of Internal Revenue Respondent
ORDER AND DECISION
Ronald L. Buch Judge
On September 24, 2021, the Court received from the parties a proposed stipulated decision resolving this litigation. The wording on the caption of the proposed stipulated decision, however, did not match the caption in this case. Rather than ask the parties to correct the caption and resubmit the decision, it is
ORDERED that the Proposed Stipulated Decision filed September 24, 2021, shall be recharacterized as a "Stipulation of Settled Issues." It is further
ORDERED and DECIDED that there is no deficiency in income tax due from, nor overpayment due to, the petitioners for the taxable year 2016; and that there is no penalty due from the petitioners for the taxable year 2016 under the provisions of I.R.C. § 6662(a).
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