Opinion
1117-20S
01-19-2022
JOSEPH FRANCIS FARMER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Lewis R. Carluzzo Chief Special Trial Judge
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 the parties a copy of the pages of the transcript of the trial in this case before Chief Special Trial Judge Lewis R. Carluzzo at Phoenix, Arizona, containing his oral finds of fact and opinion rendered December 17, 2021, during the trial session at which the case was heard.
In accordance with the oral finding of fact and opinion, decision will be entered for respondent. 1