Opinion
4826-20
11-05-2021
John Puglisi & Ruth N. Puglisi Petitioners v. Commissioner of Internal Revenue Respondent
ORDER AND DECISION
David Gustafson Judge
For the reasons stated in our order of October 29, 2021, it is
ORDERED that the Commissioner's motion for entry of decision filed May 21, 2021, is hereby granted, and it is further
ORDERED that petitioners' motion in limine to exclude certain matters from evidence filed August 31, 2021, is hereby denied. It is further
ORDERED AND DECIDED that there is a deficiency in income tax due from petitioners for the taxable year 2015 in the amount of $18,587.00; and
That there is no deficiency in income tax due from, no overpayment due to, petitioners for taxable year 2016; and
That there are no penalties due from petitioners for the taxable years 2015 and 2016 under the provisions of I.R.C section 6662.