TAX COURT OPINION

Case: Augustine Umezurike & Ngozi Umezurike
Docket Number: 25597-14S
Judge: Carluzzo
Opinion Type: bench
Filed: 12/09/2015
Pages: 1

UNITED STATES TAX COURT WASHINGTON, DC 20217 AUGUSTINE UMEZURIKE & NGOZI UMEZURIKE, Petitioner(s), v. KVC ) ) ) ) ) ) Docket No. 25597-14S COMMISSIONER OF INTERNAL REVENUE, Respondent. ) ) ) ) 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 Special Trial Judge Lewis R. Carluzzo at Dallas, Texas, 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, an appropriate order will be entered granting respondent's motion and dismissing this case for lack of jurisdiction. (Signed) Lewis R. Carluzzo Special Trial Judge Dated: Washington, D.C. December 9, 2015 SERVED Dec 10 2015