TAX COURT OPINION

Case: Gregory Miles Carmichael
Docket Number: 6395-21S
Judge: Halpern
Opinion Type: bench
Filed: 05/26/2022
Pages: 4

United States Tax Court Washington, DC 20217 GREGORY MILES CARMICHAEL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 6395-21S. 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 petitioner and to respondent a copy of the pages of the transcript of the trial in the above case before Judge James S. Halpern at Reno, Nevada, on March 28, 2022, containing his oral findings of fact and opinion rendered at the trial session at which this case was heard. In accordance with the oral findings of fact and opinion, a decision will be entered for respondent except with respect to I.R.C. section 6654 for taxable year 2017. (Signed) James S. Halpern Judge Served 05/26/22 ÿÿÿÿÿÿÿÿÿ ÿ ÿÿÿÿÿÿÿÿÿ ÿ ÿÿÿÿÿÿ ÿ ÿ ÿ  ÿÿ ÿ ÿ ÿ   ! ÿ "! ÿ#ÿ ÿ $! !ÿ% ÿ&! ÿ' ÿ&  !ÿ () *ÿ+ ÿ , ÿ - .ÿ&/0-1ÿÿ- ÿ&!*ÿ ÿ  ÿ*ÿ!  !ÿ* ÿ 2 3 ÿ ÿ* ÿ! ÿ2   ÿ2ÿ2*ÿ ÿ  ÿ ÿ* ÿ  ÿÿ- ÿ ÿ  ÿ ÿ ÿ!  *ÿ*ÿ* ÿ*!*ÿ ! * ÿÿ 45ÿ2ÿ* ÿ6 * !  ÿ0 '  ÿ& ÿ ÿ-7ÿ &!*ÿ0 ÿ ÿÿ" ÿ*ÿ  ÿ *ÿ ÿ!  ÿ ÿ ÿ !   *ÿ ÿ ÿ* !ÿ ÿÿ0 ÿ! 2 !  ÿ ÿ* ÿ   ÿ! ÿ*ÿ* ÿ-7ÿ&!*ÿ0 ÿ2ÿ8!* ÿ ÿ 8! ! ÿ ÿ * ÿ! 2 !  ÿ! ÿ*ÿ* ÿ6 * !  ÿ 0 '  ÿ& #ÿ ÿ  #ÿ ÿ ÿ 22 *ÿ*ÿ ÿ! ' *ÿ * ÿÿ( !ÿ * ÿ' ÿ ÿ!  ÿ*ÿ* ÿ ! *ÿ  ! ÿ ÿ * ÿ2ÿ 2 ÿ!   *ÿ * ! ÿÿ  2 ÿ ÿ ** !9 ÿ ÿ:  ! ÿ6  ÿ-7ÿ0 *! ÿ  ÿ* ÿ *ÿ2ÿ;# ÿ ÿÿ* ÿ*ÿ*7ÿ  !ÿ * ÿ4545ÿ2ÿ;##ÿ ÿ ÿ* ÿ*ÿ*7ÿ  !ÿ * ÿ4545ÿ2ÿ;# #ÿ ÿ ÿ* ÿ*ÿ*7ÿ  !ÿ * ÿ#ÿ ÿ3ÿ * ÿÿ* ÿ ÿ ÿ    ÿÿ* ÿ!   * ÿ - ÿ ÿ3 ÿ *ÿ2!ÿ*! ÿ*#ÿ%!ÿ#ÿ  #ÿ*ÿ1 ÿ  ÿÿ8 ** !ÿ3 ÿ ÿ * ÿ2ÿ* ÿ*! ÿ  ÿ2 ÿ*ÿ ! ÿÿ0   *ÿ *! ÿ 22 *ÿ ÿÿ ÿ ------------ - JSH JSH$6,881 ÿÿÿÿÿÿÿÿÿ ÿ ÿÿÿÿÿÿÿÿÿ ÿ ÿÿÿÿÿÿ ÿ ÿ   ÿÿÿ ÿ ÿÿ ÿ ÿ  ÿÿ  ÿ   ÿÿ    ÿ ÿÿ ÿÿ ÿ  ÿ ÿÿÿ ÿ  ÿÿ ÿ    ÿÿ ÿ ÿ ÿ  ÿÿ   ÿ   ÿÿ   ÿÿ!""ÿÿ   ÿÿ#ÿ ÿ  ÿ$%$%ÿÿ!""ÿÿÿ   ÿÿ#ÿ ÿ  ÿ$%$%ÿÿ!" ÿ &ÿ'  ÿ ÿ ÿ   ÿ $(  "ÿÿ)ÿ ' "ÿ ÿ *   ÿ ' ÿ ÿ   % ÿ ÿÿ ÿÿÿÿÿÿÿÿÿ ÿ ÿÿÿÿÿÿÿÿÿ ÿ ÿÿÿÿÿÿ ÿ ÿ   ÿÿ   ÿÿ   ÿ  ÿ ÿ  ÿ ! "ÿ #$ %&# !ÿ'(ÿ $$ "" ) ÿ  * ÿ(ÿ +ÿ , -ÿ.& ÿ/)0 " ) 0-ÿ0 ÿ&  1 ÿ% . 2 ÿ.&#.ÿ.& ÿ 2  ) ÿ3# "-ÿ)/$1 "ÿÿ.& / &ÿÿ )%!/" ' -ÿ# ÿ.& ÿ ./ -ÿ#%%/#. ÿ#)0ÿ% $3! . ÿ.#)"% 3.ÿ3 3# 0ÿ2 $ÿ.& ÿ ' 1#!ÿ % 0 ) ÿ$#0 ÿ1 ÿ ! %. ) %ÿ % 0 ) ÿ1 ÿ/% ÿ #!" )ÿ )ÿ#%&ÿ-ÿ ÿ1 2  ÿ.& ÿ4) . 0ÿ.#. "ÿ#5ÿ /.ÿ#.ÿ ."ÿ" "" )ÿ )ÿ ) -ÿ6-ÿ )ÿ#%% 0#)% ÿ7 .&ÿ.& ÿ #33! %#1! ÿ3 ' " )"ÿ 2ÿ.& ÿ%/ ).ÿ' 1#. $ÿ 3 . ) ÿ % ).#%.ÿ 2ÿ.& ÿ /.ÿ#)0ÿ&#' ÿ'  2 0ÿ.& ÿ#%%/#% ÿ 2ÿ .& ÿ.#)"% 3.ÿ1 ÿ% $3# ) ÿ.& ÿ. 3 7 .. )ÿ.#)"% 3.ÿ # # )".ÿ.& ÿ' 1#!ÿ % 0 ) (ÿ ÿÿÿ88888888888888888888888888888888888888888888888ÿÿ   1 .&ÿ"&! -ÿ + ÿ 9 9ÿ #)"% 1 ÿ #. ÿ ÿÿ88888888888888888888888888888888888888888888888ÿÿ 9 9ÿ :  ÿ #&. "-ÿ :+ ÿÿ  2 #0 ÿ #. ÿ ÿ ÿÿ