Opinion
6400-20S
06-08-2021
Mark A. Hill & Angela R. Minard Petitioners v. Commissioner of Internal Revenue Respondent
ORDER AND DECISION
Lewis R. Carluzzo, Chief Special Trial Judge.
This case for the redetermination of a deficiency is before the Court on respondent's oral motion for entry of decision made June 7, 2021, when the case was called from the calendar for trial on June 7, 2021, during the Houston, Texas, remote trial session of the Court. For cause set forth more fully in the transcript of the above-referenced proceedings, it is
ORDERED that respondent's oral motion is granted. It is further
ORDERED and DECIDED that for 2017, there is no deficiency in petitioners' Federal income tax, and petitioners' Federal income tax has not been overpaid.