TAX COURT OPINION

Case: Michael Jon Porch & Martha C. Porch
Docket Number: 4273-16
Judge: Halpern
Opinion Type: bench
Filed: 01/03/2018
Pages: 2

UNITED STATES TAX COURT WASHINGTON, DC 20217 MICHAEL JON PORCH & MARTHA C. PORCH, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent ) ) ) ) ) ) ) ) ) ) ) Docket No. 4273-16. 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 under Rule 155 of the Tax Court Rules of Practice and Procedure. It is further ORDERED that on or before April 3, 2018, the parties shall submit to the - Court either an agreed computation for entry of decision under Rule 155, or each party shall submit to the Court their computation for entry of decision under Rule 155. (Signed) James S. Halpern Judge Dated: Washington, D.C. January 3, 2018 0 JAN 4 2018 1 2 Bench Opinion by Judge James S. Halpern December 11, 2017 3 Michael Jon Porch & Martha C. Porch v. Commissioner of 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Internal Revenue Docket No. 4273-16 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 end opinion. ?(cid:16)254. The oral findings of fact and opinion shall nct be relied upon as precedent in any other case. This bench opinion is made pursuant to the authority granted by section 7459(b) of the Internal Revenue Code of 1986 as amended and Rule 152 of the Tax Court Rules of Practice and Procedure. By notice of deficiency, dated February 1st, 2016, Respondent determined deficiencies in Petitioners' 18 Federal income tax for 2013 of $2,197. The Court sustai us that deficiency. but all·ows deductions as set forth in the record of this case. Decision will be entered under Rule 155. And that concludes the case. Thank you very much. (Whereupon, at 12:38 p.m., the above-entitled matter was concluded.) 19 20 21 22 23 24 25 (973)406-2250|operations@escribersnet|wnw.esaibers.net