Opinion
13707-20L
03-21-2024
DANIEL EDWARD CRUMPLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Lewis R. Carluzzo Chief Special Trial Judge
Pursuant to the Opinion of the Court as set forth in the pages of the transcript of the proceedings before Chief Special Trial Judge Lewis R. Carluzzo at Atlanta, Georgia, on February 8, 2024, containing his oral findings of fact and opinion, it is
ORDERED that respondent's motion for summary judgment, filed December 7, 2023, is granted. It is further
ORDERED and DECIDED that respondent may proceed with collection as determined in the Notice of Determination dated October 27, 2020, a copy of which is attached to the Petition.