United States Tax Court, 2022

Stephen J. Major

Stephen J. Major
United States Tax Court · Decided May 26, 2022 · James S. Halpern
Stephen J. Major

Opinion

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

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