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Servance v. Comm'r of Internal Revenue

United States Tax Court
Mar 15, 2023
No. 1587-18S (U.S.T.C. Mar. 15, 2023)

Opinion

1587-18S

03-15-2023

ELIJAH SERVANCE & CORLISS SERVANCE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER AND DECISION

Elizabeth A. Copeland Judge

On November 21, 2022, the Court filed its Opinion in this case (T.C. Summary Opinion, 2022-23), which states at the end thereof that "[d]ecision will be entered under Rule 155." By Order served December 5, 2022, we directed the parties to file computations for entry of decision by February 21, 2023. Respondent filed computations on February 17, 2023, and petitioner has filed no computations disagreeing with respondent. Finding no error in respondent's computations, we will enter the decision consistent with them.

Upon due consideration, it is

ORDERED AND DECIDED that there is a deficiency in income tax due from petitioners for taxable year 2015 in the amount of $6,220.00, and

That there is no penalty due from petitioners for taxable year 2015 under the provisions of I.R.C. § 6662(a).


Summaries of

Servance v. Comm'r of Internal Revenue

United States Tax Court
Mar 15, 2023
No. 1587-18S (U.S.T.C. Mar. 15, 2023)
Case details for

Servance v. Comm'r of Internal Revenue

Case Details

Full title:ELIJAH SERVANCE & CORLISS SERVANCE, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Mar 15, 2023

Citations

No. 1587-18S (U.S.T.C. Mar. 15, 2023)