Opinion
14085-20S
03-02-2022
Candice L. Busch & Randall P. Busch Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
LEWIS R. CARLUZZO, CHIEF SPECIAL TRIAL JUDGE
The Court's oral findings of fact and opinion, rendered on February 3, 2022, directs that decision will be entered for respondent. Upon further consideration, and in order to ensure that any payments petitioners made towards the deficiency are properly taken into account, it is
ORDERED that the decision in this case is entered pursuant to Rule 155.