Opinion
26043-22S
05-12-2023
BENJAMIN F. RUSSELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Kathleen Kerrigan, Chief Judge.
Upon due consideration of the Motion for Entry of Decision, filed April 20, 2023, by petitioner in the above-docketed case, and respondent's response indicating no objection thereto, filed May 10, 2023, it is
ORDERED that petitioner's just-referenced Motion for Entry of Decision is granted. It is further
ORDERED and DECIDED that there is no deficiency in income tax or penalty under I.R.C. section 6662 due from, and no overpayment due to, petitioner for the taxable year 2020.