Opinion
26347-21
10-26-2022
GEORGE STEVEN HANSON & CARMEN PAJARES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
James S. Halpern Judge.
This case was called from the calendar of the Court's October 24, 2022 trial session in San Diego, California. Both parties appeared and were heard. This case was recalled for trial the same morning. During trial the petitioners orally conceded to the deficiency as stated in the Notice of Deficiency dated May 10, 2021. Upon due consideration, and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED AND DECIDED: That there is a deficiency in income tax due from petitioners for tax year 2018 in the amount of $2,838.00.