Opinion
19832-22S
02-23-2023
ORDER
Kathleen Kerrigan, Chief Judge
On February 17, 2023, the Court received from the parties in the above-docketed matter a Proposed Stipulated Decision resolving this litigation. To facilitate entry of such decision, and for cause, it is
ORDERED that the caption of this case shall be amended to read: "Alicia Smith & Cameron J. Hernandez, Petitioners v. Commissioner of Internal Revenue, Respondent".