TAX COURT OPINION

Case: Michael Jennings & Maria Adriana Pereira
Docket Number: 9724-17
Judge: Halpern
Opinion Type: bench
Filed: 02/22/2019
Pages: 3

SD UNITED STATES TAX COURT WASHINGTON, DC 20217 MICHAEL JENNINGS & MARIA ADRIANA ) ) PEREIRA, ) ) ) ) Docket No. 9724-17. Petitioner(s), v. 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 revised transcript of the trial in the above case before Judge James S. Halpern at Portland, Oregon, 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. (Signed) James S. Halpern Judge Dated: Washington, D.C. February 22, 2019 SERVED Feb 22 2019 Bench Opinion by Judge James S. Halpern December 10, 201e8 Michael Jennings & Maria Adriana Pereira v. Commissioner 3 of Internal Revenue Docket No. 9724-17 THE COURT: Okay. 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 oral findings of fact and opinion shall not 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 September 19th, 2016, respondent has determined a deficiency in petitioners' Federal income tax for the year 2014 in the amount of $152. MR. NELSON: The original deficiency on the notice of deficiency is $554. It will need to be recomputed, though. THE COURT: Go off the record for a minute. (Off the record) THE COURT: Strike by notice of deficiency dated February 6th, 2017 and all that followed and substitute by 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 Em 73)406-2250|operationsgescrbersnetlwwwAsctbers.net notice of deficiency dated February 6th, 2017, respondent has determined deficiencies in petitioners' Federal income tax for 2014 in the amount of $554. Respondent concedes a taxable dividend in the amount of $2, 559 and Schedule ital gains dividends in the amount of $59. And petitioners concedes gains on the sale of securities in the amount of $4,601. That concludes the Court's oral findings of fact and opinion in this case. A decision will be entered under Rule 155. That's it. Okay. That's it. (Whereupon, at 2:30 p.m., the above-entitled matter was concluded.) 1 2 3 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 (973)406-2250|operationsgescrbetsmet|www.escribersmet