Opinion
17749-21
09-06-2024
SCENIC TRUST, DENNIS SIMPSON, SPECIAL TRUSTEE, Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Ronald L. Buch Judge
Pursuant to the determination of the Court as set forth in its Opinion (T.C. Memo. 2024-85) filed September 5, 2024, it is
ORDERED AND DECIDED that there is a no deficiency in income tax due from petitioner for the taxable years 2012 and 2013.