Opinion
837-21
12-16-2021
Richard H. Spector & Dana T. Spector Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Courtney D. Jones, Judge
On December 12, 2021, the parties filed a proposed stipulated decision (docket entry no. 10). However, the "stipulation of the parties" mentioned in the proposed stipulated decision is missing from the record in this case. We will hold the Decision document in abeyance until receipt of the settlement stipulation.
Upon due consideration, it is
ORDERED that, on or before January 18, 2022, the parties shall file the joint settlement stipulation upon which the proposed stipulated decision is based.