Opinion
7881-19
07-28-2022
DOUGLAS MIHALIK & WENDI J. MIHALIK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
David Gustafson Judge
Our Memorandum Opinion (Doc. 46) reported our determination to grant the Commissioner's motion for summary judgment (Doc. 34) and ordered that decision would be entered under Rule 155. In compliance with our opinion and Rule 155, the parties have agreed on a computation (Doc. 47) and have submitted a proposed stipulated decision (Doc. 48), which we intend to enter. So that the record will fully reflect our ruling, it is
ORDERED that the Commissioner's motion for summary judgment (Doc. 34) is granted.