Opinion
19124-19
03-14-2023
ESTATE OF RICHARD D. SPIZZIRRI, DECEASED, JOHN J. MCATEE, JR., PERSONAL REPRESENTATIVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda Judge.
Pursuant to the determination as set forth in the Court's Memorandum Opinion (T.C. Memo 2023-25), filed February 28, 2023, it is
ORDERED that Exhibit 502-P is not admitted into evidence. It is further
ORDERED that, on or before May 30, 2023, either (1) the parties shall file with the Court an agreed computation for entry of decision under Rule 155(a), or (2) each party shall file with the Court (and serve on the other party) a computation for entry of decision pursuant to Rule 155(b).