Opinion
7947-21S
01-06-2022
Kellie L. Miller-McCasland & Shonda Miller-McCasland Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On August 18, 2021, petitioners filed a Motion for Summary Judgment. On November 8, 2021, petitioners filed a Motion for Default and Dismissal. On January 5, 2021, the Court received a stipulated decision signed by the parties.
Upon due consideration, it is
ORDERED that petitioners' Motion for Summary Judgment, filed August 18, 2021, is denied as moot. It is further
ORDERED that petitioners' Motion for Default and Dismissal, filed November 8, 2021, is denied as moot.