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Rodriguez v. Comm'r of Internal Revenue

United States Tax Court
Mar 10, 2023
No. 11666-22S (U.S.T.C. Mar. 10, 2023)

Opinion

11666-22S

03-10-2023

EBELIO ALBERTO RODRIGUEZ & ISABEL LORENIA ROGEL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER AND DECISION

Adam B. Landy Special Trial Judge

On March 7, 2023, the parties filed a Proposed Stipulated Decision. The caption on the Proposed Stipulated Decision contains an error. The Court is therefore unable to process the parties' Proposed Stipulated Decision.

In view of the foregoing, and to give effect to the agreement of the parties in this case, it is hereby

ORDERED that the parties' Proposed Stipulated Decision is recharacterized and treated as the parties' Settlement Stipulation. It is further

ORDERED AND DECIDED: That there is a deficiency in income tax due from the petitioners for the taxable year 2018 in the amount of $2,120.00.


Summaries of

Rodriguez v. Comm'r of Internal Revenue

United States Tax Court
Mar 10, 2023
No. 11666-22S (U.S.T.C. Mar. 10, 2023)
Case details for

Rodriguez v. Comm'r of Internal Revenue

Case Details

Full title:EBELIO ALBERTO RODRIGUEZ & ISABEL LORENIA ROGEL, Petitioners v…

Court:United States Tax Court

Date published: Mar 10, 2023

Citations

No. 11666-22S (U.S.T.C. Mar. 10, 2023)