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Turner v. Comm'r of Internal Revenue

United States Tax Court
Nov 28, 2022
No. 36445-21S (U.S.T.C. Nov. 28, 2022)

Opinion

36445-21S

11-28-2022

NICK T. TURNER, JR. & KRYSTLE J. TURNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER AND DECISION

DIANA L. LEYDEN SPECIAL TRIAL JUDGE

This case is calendared for trial at the December 12, 2022, Philadelphia, Pennsylvania, Trial Session of the Court.

On November 21, 2022, respondent filed a Motion For Entry Of Decision (motion) requesting that the Court enter a decision in this case in accordance with the proposed decision document attached as Exhibit A, which reflects no deficiency in income tax or penalty due from petitioners for the taxable year 2019. Petitioners do not object to the granting of this motion. Upon due consideration, it is

ORDERED that respondent's Motion for Entry of Decision, filed November 21, 2022, is granted. It is further

ORDERED AND DECIDED that there is no deficiency in income tax due from, nor overpayment due to, petitioners for the taxable year 2019; and

That there is not any accuracy-related penalty due from petitioners for the taxable year 2019, under the provisions of I.R.C. § 6662(a).


Summaries of

Turner v. Comm'r of Internal Revenue

United States Tax Court
Nov 28, 2022
No. 36445-21S (U.S.T.C. Nov. 28, 2022)
Case details for

Turner v. Comm'r of Internal Revenue

Case Details

Full title:NICK T. TURNER, JR. & KRYSTLE J. TURNER, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Nov 28, 2022

Citations

No. 36445-21S (U.S.T.C. Nov. 28, 2022)