Opinion
19969-21S
01-19-2022
Norman Paul Smith & Jean Marie Smith Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On September 20, 2021, petitioners filed a motion for entry of decision. On January 11, 2022, the parties filed a proposed stipulated decision for the Court's consideration.
In view of the foregoing, it is
ORDERED that petitioners' motion for entry of decision is granted in that the Court will enter the parties' stipulated decision in due course.