Opinion
1801-22S
04-12-2022
DONALD GEORGE MIDDENDORF & CAROL ANN MIDDENDORF, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Maurice B. Foley Chief Judge
On March 30, 2022, petitioners filed a Motion for Entry of Decision. On April 8, 2022, respondent filed a Notice of No Objection to petitioners' motion.
Upon due consideration, it is
ORDERED that petitioners' Motion for Entry of Decision is granted. It is further
ORDERED AND DECIDED that there is no deficiency in petitioners' Federal income tax for the taxable year 2019; and
That there is no substantial tax understatement penalty due from petitioners for the taxable year 2019.