Court Opinion

ID: 6344066
Source: CourtListenerOpinion
Date Created: 2022-05-26 12:01:06.888765+00
Date Added: 2024-06-11T08:46:39.838866
License: Public Domain

United States Tax Court
                                 Washington, DC 20217

STEPHEN J. MAJOR,

                Petitioner

                v.                             Docket No. 6224-21.

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 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 Phoenix, Arizona, on April 11, 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 6662(a) accuracy-related
penalty for taxable year 2017.

                                          (Signed) James S. Halpern
                                                    Judge

                                  Served 05/26/22
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