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Lois v. Comm'r of Internal Revenue

United States Tax Court
Nov 8, 2022
No. 32850-21 (U.S.T.C. Nov. 8, 2022)

Opinion

32850-21

11-08-2022

GEORGE LOIS, LUKE LOIS, NEXT FRIEND & ROSEMARY LOIS, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


DECISION

Emin Toro Judge

Pursuant to the Stipulation of Settlement of the parties filed October 28, 2022, and incorporating herein the facts stipulated by the parties as the findings of the Court, it is hereby

ORDERED AND DECIDED that there is a deficiency in income tax due from petitioners for the taxable year 2018 in the amount of $25,303.00; and

That there is no penalty due from petitioners for the taxable year 2018 under the provisions of I.R.C. §6662.


Summaries of

Lois v. Comm'r of Internal Revenue

United States Tax Court
Nov 8, 2022
No. 32850-21 (U.S.T.C. Nov. 8, 2022)
Case details for

Lois v. Comm'r of Internal Revenue

Case Details

Full title:GEORGE LOIS, LUKE LOIS, NEXT FRIEND & ROSEMARY LOIS, DECEASED, Petitioners…

Court:United States Tax Court

Date published: Nov 8, 2022

Citations

No. 32850-21 (U.S.T.C. Nov. 8, 2022)