Opinion
6607-21S
02-09-2022
DAVID G. SELVAGE & TRICIA L. DAVIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Adam B. Landy, Special Trial Judge
This case was called from the calendar at the remote trial session of the Court at Tampa, Florida on February 7, 2022. Petitioner David G. Selvage appeared and was heard. Counsel for respondent appeared and also was heard. Previously, respondent filed a Motion for Entry of Decision on January 12, 2022. After due consideration and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that respondent's Motion for Entry of Decision, filed January 12, 2022, is granted. It is further
ORDERED and DECIDED that for taxable year 2018, there is a deficiency of $3, 023.00 in petitioners' Federal income tax. 1