Opinion
25038-22S
12-19-2023
RONNIE OLSON & GINA OLSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Jennifer E. Siegel Special Trial Judge
Upon due consideration of the record of this case and respondent's pending motion, and for cause appearing more fully in the transcript of the proceeding held at the Court's trial session in San Francisco, California, on December 11, 2023, it is
ORDERED that respondent's Motion for Entry of Decision filed December 8, 2023, is granted. It is further
ORDERED and DECIDED that there is no deficiency in income tax due from, nor overpayment due to, petitioners for tax year 2019, and that there is no penalty under I.R.C. § 6662(a) due from petitioners for tax year 2019.