Opinion
8208-22S
02-24-2023
MATTHEW L. WARCO & MEGHAN E. BISHOP, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Lewis R. Carluzzo Chief Special Trial Judge
Because of an error in the caption, it is
ORDERED that the proposed stipulated decision, filed February 17, 2023, is stricken. To give effect to the basis of settlement reflected in that document, it is further
ORDERED and DECIDED that for 2019, there is no deficiency in petitioners' federal income tax, and petitioners' federal income tax has not been overpaid.