Opinion
12815-23S
11-29-2023
DAVID W. WESSELS & KATE B. WESSELS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Kathleen Kerrigan Chief Judge.
On October 2, 2023, respondent filed a Motion for Entry of Decision. On October 13, 2023, respondent filed a First Supplement to Motion for Entry of Decision. (We will hereafter refer to respondent's Motion, as supplemented, as respondent's Motion.) On October 17, 2023, the Court issued an Order to Show Cause directing petitioners to show cause why the Court should not grant respondent's Motion and enter a Decision in this case in accordance with the information set forth in that Motion.
On October 20, 2023, petitioner David W. Wessels filed a Response to the Court's Order to Show Cause, indicating that he has no objection to the granting of respondent's Motion. The Court has received no response from petitioner Kate B. Wessels.
In view of the foregoing, it is
ORDERED that the Court's above-referenced Order to Show Cause is made absolute. It is further
ORDERED that respondent's above-referenced Motion, as supplemented, is granted. It is further
ORDERED AND DECIDED that there is no deficiency in income tax due from petitioners for the taxable year 2020.