Opinion
3513-20
11-24-2021
ORDER
Mark V. Holmes, 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 petitioner and to respondent a copy of the pages of the of the trial of the above case before Judge Mark V. Holmes at San Francisco, California on October 26, 2021, containing his oral findings of fact and opinion rendered after the conclusion of trial.
In accordance with the oral findings of fact and opinion, an appropriate decision will be entered. 1