Opinion
17648-21
01-13-2023
DOLORES H. TUFT & JAMES W. TUFT, DECEASED, KAREN CLARK-VISLOCKY, SPECIAL ADMINISTRATOR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Kathleen Kerrigan, Chief Judge.
Upon due consideration of the record of this case, including the fact that respondent does not object to the granting of petitioners' motion, and for cause, it is
ORDERED that the Court's Order to Show Cause issued November 28, 2022, is hereby made absolute. It is further
ORDERED that petitioners' motion for entry of decision is granted. It is further
ORDERED and DECIDED that there is no deficiency in income tax or accuracy-related penalty due from petitioners for the taxable year 2018.