Opinion
22126-19S
06-09-2021
Joseph O. Vittitoe, Deceased, & Marcella J. Vittitoe Petitioners v. Commissioner of Internal Revenue Respondent
ORDER AND DECISION
Lewis R. Carluzzo, Chief Special Trial Judge
This case for the redetermination of a deficiency is before the Court on respondent's oral motion for entry of decision, made June 7, 2021, when the case was called from the calendar for trial during the Houston, Texas, remote trial session of the Court and there was no appearance by or on behalf of petitioners. For reasons set forth more fully in the transcript of the above-referenced proceedings, it is
ORDERED that respondent's oral motion is granted. It is further
ORDERED that respondent's motion to dismiss for lack of prosecution, filed June 3, 2021, is moot. It is further
ORDERED and DECIDED that for 2017, there is no deficiency in petitioners' 2017 Federal income tax, and petitioners' Federal income tax has not been overpaid.