TAX COURT OPINION

Case: Dean G. Steele
Docket Number: 29106-21
Judge: Goeke
Opinion Type: bench
Filed: 02/15/2023
Pages: 4

United States Tax Court Washington, DC 20217 DEAN G. STEELE, ET AL., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 27409-21, 29099-21, 29103-21, 29104-21, 29106-21. ORDER Pursuant to Rule 152(b) of the Tax Court Rules of Practice and Procedure, it is ORDERED that the Clerk of the Court shall transmit herewith to petitioner and to the Commissioner a copy of the pages of the transcript of the trial in these cases before Judge Joseph Robert Goeke at Tampa, Florida containing his oral findings of fact and opinion rendered at the trial session at which these cases were heard. In accordance with the oral findings of fact and opinion, appropriate decisions will be entered in Docket Nos. 27409-21, 29099-21, 29104-21 and 29106-21 and a decision will be entered under Rule 155 in Docket No. 29103-21. (Signed) Joseph Robert Goeke Judge Served 02/15/23 1 Bench Opinion by Judge Joseph R. Goeke 2 February 7, 2023 3 Dean G. Steele, et al. v. Commissioner 3 4 Docket Nos. 27409-21, 29099-21, 29103-21, 29104-21, 29106- 5 21 6 7 8 THE COURT: The Court has decided to render a bench opinion in these cases pursuant to the authority of our rules and the Internal Revenue Code. This opinion is jrg jrg 9 not properly cited as authority in any other case, but is 10 otherwise an effective opinion of the Court. 11 12 The parties have stipulated the facts of these cases in the Stipulation of Facts that's been admitted in jrg 13 the record and contains various paragraphs for each of the 14 consolidated years in question that lay out the amounts of 15 receipts and payments that the Petitioner received for 16 performing various services in each of those years. The 17 Court will not go over those amounts as they are stated in 18 the Stipulation and reflected in the Pre-Trial Memorandum 19 submitted by Respondent. 20 The cases also involve additions to tax for jrg 21 certain years under section 6651(a)(1) and 6651(a)(2), and 22 finally, additions to tax under section 6662(a) for which 23 Respondent has demonstrated that there is appropriate 24 supervisory approval in accord with the precedent in the 25 circuit to which these cases might be appealed, the 11th jrg 1 Circuit Court of Appeals. 4 2 3 Accordingly, this opinion will result in the Court's sustaining the deficiencies and additions to tax jrg 4 for each of the years in dispute, except for 2014, for 5 which a Rule 155 computation will be necessary to reflect 6 an overpayment that is ultimately due the Petitioner 7 after the determination of de minimus deficiency for that 8 year. 9 The Petitioner and Respondent have stipulated 10 that the Petitioner received payments for services in 11 each of the different dockets in dispute. There's a jrg 12 separate docket for each of the years 2013 through 2017, 13 and as stated previously, the deficiencies in income tax 14 and the additions to tax as determined in those Notices 15 of Deficiency are sustained, except for the year 2014, 16 which in addition to a determination of deficiency in the 17 amount of $11, a computation of the overpayment to which 18 the Petitioner is entitled must be done to reflect the 19 payments which he made for that year. 20 This opinion is unusual because the parties 21 have agreed on the result and simply wanted the result 22 reflected in a bench opinion of the Court. I will not 23 reiterate the deficiency amounts and the additions to tax 24 for each year as they are as determined in the Notices of 25 Deficiency for each of the separate dockets and as reflected in Respondent's Pre-Trial Memorandum. 5 jrg 1 Accordingly, a decision will be entered for 2 Respondent in all the years except for 2014, which as I 3 stated previously, will be the subject of a Rule 155 4 computation. This concludes the Court's oral findings of fact and opinion in these cases. (Whereupon, at 11:07 a.m., the above-entitled matter was concluded.) 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25