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Wolfe v. Comm'r of Internal Revenue

United States Tax Court
Mar 24, 2023
No. 11486-22S (U.S.T.C. Mar. 24, 2023)

Opinion

11486-22S

03-24-2023

MARCELLA ELIZABETH WOLFE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER AND DECISION

Adam B. Landy, Special Trial Judge

On March 22, 2023, the parties filed a Proposed Stipulated Decision. The caption on the Proposed Stipulated Decision contains an error. The Court is therefore unable to process the parties' Proposed Stipulated Decision.

In view of the foregoing, and to give effect to the agreement of the parties in this case, it is hereby

ORDERED that the parties' Proposed Stipulated Decision is recharacterized and treated as the parties' Settlement Stipulation. It is further

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

That there is no penalty due from the petitioner for the taxable year 2019 under the provisions of I.R.C. § 6662(a).


Summaries of

Wolfe v. Comm'r of Internal Revenue

United States Tax Court
Mar 24, 2023
No. 11486-22S (U.S.T.C. Mar. 24, 2023)
Case details for

Wolfe v. Comm'r of Internal Revenue

Case Details

Full title:MARCELLA ELIZABETH WOLFE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Mar 24, 2023

Citations

No. 11486-22S (U.S.T.C. Mar. 24, 2023)