Opinion
7767-19S
06-08-2022
JOSEPH W. REID & D'ON W. REID, 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 was recalled from the calendar for trial during the June 6, 2022, Phoenix, Arizona, trial session of the Court. The parties appeared and made a joint oral motion for entry of decision.
Premises considered, and for cause set forth more fully in the transcript of the above-referenced proceedings, it is
ORDERED that the joint oral motion is granted. It is further
ORDERED and DECIDED that there is an $868 deficiency in petitioners' 2015 Federal income tax.