Opinion
21853-19
09-17-2021
Martin J. Levins & Janet C. Levins, Petitioners v. Commissioner of Internal Revenue, Respondent
ORDER
Ronald L. Buch Judge
Pursuant to Rule 152(b), Tax Court Rules of Practice and Procedure, it is
ORDERED that the Clerk of the Court shall transmit with this order to petitioners and respondent a copy of the pages of the transcript of the remote trial in this case before Judge Ronald L. Buch, where the place of trial was designated as Tampa, Florida, containing his oral findings of fact and opinion rendered at the remote trial session at which the case was heard.
In accordance with the oral findings of fact and opinion, decision will be entered for respondent.
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