TAX COURT OPINION

Case: Ronald E. Weber & Patsy A. Weber
Docket Number: 760-17
Judge: Halpern
Opinion Type: bench
Filed: 01/03/2018
Pages: 2

sas =yatpeut UNITED STATES TAX COURT WASHINGTON, DC 20217 RONALD E. WEBER & PATSY A. WEBER, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent ) ) ) ) ) Docket No. 760-17. ) ) ) ) ) ) ORDER Pursuant to Rule 152(b), Tax Court Rules of Practice and Procedure, it is ORDERED that the Clerk of the Court shall transmit herewith to petitioners and to respondent a copy of the pages of the transcript of the trial in the above case before Judge James S. Halpern at Phoenix, Arizona, containing his oral findings of fact and opinion rendered at the trial session at which the case was heard. In accordance with the oral findings of fact and opinion, decision will be entered for respondent. Dated: Washington, D.C. January 3, 2018 (Signed) James S. Halpern Judge SERVED JAN 1 0 2018 Bench Opinion by Judge James S. Halpern December 11, 2017 Ronald E. Weber & Patsy A. Weber v. Commissioner of 3 Internal Revenue Docket No. 760-17 THE COURT: The Court has decided to render oral findings of fact and opinion in this case, and the following represents the Court's oral findings of fact and opinion. The o.ral findings of fact and opinion shall not be relied upon as precedent in any other case. This bench 1 2 3 4 5 6 7 8 9 10 11 12 opinion is made pursuant to the authority granted by 13 14 section 7459(b) of the Internal Revenue Code of 1986 as amended and Rule 152 of Tax Court Rules of Practice and 15 Procedure. 16 17 By notice of deficiency, dated October 11th, 2016, Respondent has determined a deficiency and an 18 addition to tax in Petitioners' 2014 Federal income as 19 follows: a deficiency of $6,120 and a substantial tax 20. understatement penalty of $1,224. 21 . The Court sustains the deficiency and the 22 penalty. That concludes the Court's oral findings of fact 23 24 25 and opinion in this case. Thank you. (Whereupon, at 1:54 p.m., the above-entitled matter was concluded.) cribers 73)406-280foperationseekribers.net wwÔ,.escribetsfiet