Opinion
5112-20S
06-15-2021
Salvatore Palina & Janet Palina Petitioners v. Commissioner of Internal Revenue Respondent
ORDER AND DECISION
Travis A. Greaves Judge
On May 7, 2021, respondent's motion for entry of decision was filed. Petitioners have not filed an objection or response to the motion despite the Court's order served on May 25, 2021. This case was called from the calendar for the remote trial session of the Court on June 14, 2021, at New York, New York. There was no appearance by or on behalf of petitioners. Counsel for respondent appeared and was heard. Upon due consideration, and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that respondent's motion is granted. It is further
ORDERED AND DECIDED that there is no deficiency in income tax due from, nor overpayment due to, petitioners for the taxable year 2017.