Gregory Miles Carmichael

United States Tax Court Washington, DC 20217 GREGORY MILES CARMICHAEL, Petitioner v. Docket No. 6395-21S. COMMISSIONER OF INTERNAL REVENUE, Respondent ORDER 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 transcript of the trial in the above case before Judge James S. Halpern at Reno, Nevada, on March 28, 2022, containing his oral findings of fact and opinion rendered at the trial session at which this case was heard. In accordance with the oral findings of fact and opinion, a decision will be entered for respondent except with respect to I.R.C. section 6654 for taxable year 2017. (Signed) James S. Halpern Judge Served 05/26/22 ÿ ÿ 3ÿ 1ÿ ÿ  ÿÿ ÿ ÿÿ  ! ÿ 2ÿ "! ÿ1#ÿ2 22ÿ 3ÿ $! !ÿ% ÿ&! ÿ'ÿ& !ÿ 4ÿ () *ÿ+ÿ6395,21ÿ 5ÿ -.ÿ&/0-1ÿÿ- ÿ&!*ÿÿ  ÿ*ÿ!  !ÿ* ÿ 6ÿ 2 3 ÿÿ*ÿ! ÿ2  ÿ2ÿ2*ÿ ÿ  ÿ ÿ*ÿ 7ÿ  ÿÿ- ÿ ÿ  ÿÿ ÿ! *ÿ*ÿ* ÿ*!*ÿ 8ÿ ! * ÿÿ745945ÿ2ÿ* ÿ6 * !  ÿ0 '  ÿ& ÿ ÿ-7ÿ 9ÿ &!*ÿ0 ÿ152ÿÿ" ÿ*ÿ ÿ *ÿ ÿ!  ÿ ÿÿ 1 ÿ !   *ÿ ÿ ÿ* !ÿ ÿÿ0 ÿ! 2 !  ÿ ÿ*ÿ 11ÿ   ÿ! ÿ*ÿ* ÿ-7ÿ&!*ÿ0 ÿ2ÿ8!* ÿ ÿ 12ÿ 8! ! ÿ ÿ * ÿ! 2 !  ÿ! ÿ*ÿ* ÿ6 * !  ÿ 13ÿ 0 '  ÿ& #ÿÿ  #ÿ ÿ ÿ 22 *ÿ*ÿ ÿ! ' *ÿ 14ÿ * ÿÿ( !ÿ *ÿ' ÿ ÿ!  ÿ*ÿ* ÿ ! *ÿ 15ÿ  !ÿ 16ÿ ÿ * ÿ2ÿ 2 ÿ!   *ÿ * ! ÿÿ 17ÿ  2 ÿ ÿ ** !9ÿ2 17ÿ:  ! ÿ6  ÿ-7ÿ0 *! ÿ ;$6,881 18ÿ  ÿ* ÿ *ÿ2ÿ------------ 6#8 61ÿ ÿÿ* ÿ*ÿ*7ÿ  !ÿ JSH 19ÿ  * ÿ665145415ÿ2ÿ;1#548#ÿ ÿ ÿ* ÿ*ÿ*7ÿ  !ÿ 2 ÿ  * ÿ665145425ÿ2ÿ;1#239#ÿ ÿ ÿ* ÿ*ÿ*7ÿ  !ÿ 21ÿ  * ÿ6654#ÿ ÿ3ÿ * ÿ6654ÿ* ÿÿ ÿ 22ÿ    ÿÿ* ÿ!   *ÿ 23ÿ -ÿ ÿ3ÿ *ÿ2!ÿ*! ÿ*#ÿ%!ÿ28#ÿ JSH 24ÿ 2 22#ÿ*ÿ21 ÿ  -ÿÿ8 * * !ÿ3ÿ ÿ * ÿ2ÿ* ÿ*! ÿ 25ÿ  ÿ2 ÿ*ÿ !ÿÿ0   *ÿ *! ÿ22 *ÿ ÿ ÿ ÿ ÿ ÿ 4ÿ 1ÿ   ÿÿÿ ÿ ÿÿ ÿ ÿ  ÿÿ 2ÿ  ÿ  ÿÿ    ÿ  ÿÿ ÿÿ ÿ 3ÿ  ÿ ÿÿÿ ÿ  ÿÿ ÿ   ÿÿÿ ÿ 4ÿ  ÿ  ÿÿ   ÿ   ÿÿ   ÿÿ!6"881"ÿÿ 5ÿ   ÿÿ#ÿ ÿ  ÿ6651$%$1%ÿÿ!1"548"ÿÿÿ 6ÿ   ÿÿ#ÿ ÿ  ÿ6651$%$2%ÿÿ!1"239ÿ 7ÿ &ÿ'  ÿ ÿ ÿ  ÿ 8ÿ $(  "ÿÿ2)35ÿ'"ÿ ÿ *   ÿ 9ÿ ' ÿÿ % 1ÿ 11ÿ 12ÿ 13ÿ 14ÿ 15ÿ 16ÿ 17ÿ 18ÿ 19ÿ 2ÿ 21ÿ 22ÿ 23ÿ 24ÿ 25ÿ ÿ ÿ ÿ ÿ ÿ 5ÿ 1ÿ   ÿÿ   ÿÿ   ÿ 2ÿ  ÿ ÿ ÿ !"ÿ #$ %&#!ÿ'(ÿ $$ " )ÿ 3ÿ  * ÿ(ÿ 6395+21ÿ 4ÿ ,-ÿ.&ÿ/)0" )0-ÿ0ÿ&1ÿ%. 2ÿ.&#.ÿ.&ÿ 5ÿ 2 )ÿ3#"-ÿ)/$1"ÿ1ÿ.&/&ÿ5ÿ )%!/" '-ÿ#ÿ.&ÿ 6ÿ ./-ÿ#%%/#.ÿ#)0ÿ%$3!.ÿ.#)"% 3.ÿ33#0ÿ2$ÿ.&ÿ 7ÿ '1#!ÿ%0 )ÿ$#0ÿ1ÿ!%.) %ÿ%0 )ÿ1ÿ/%ÿ 8ÿ #!")ÿ)ÿ#%&ÿ28-ÿ2 22ÿ12ÿ.&ÿ4) .0ÿ.#."ÿ#5ÿ 9ÿ /.ÿ#.ÿ ."ÿ"" )ÿ )ÿ )-ÿ6-ÿ )ÿ#%%0#)%ÿ7 .&ÿ.&ÿ 1 ÿ #33! %#1!ÿ3' " )"ÿ2ÿ.&ÿ%/).ÿ'1#. $ÿ3. )ÿ 11ÿ %).#%.ÿ2ÿ.&ÿ /.ÿ#)0ÿ&#'ÿ' 2 0ÿ.&ÿ#%%/#%ÿ2ÿ 12ÿ .&ÿ.#)"% 3.ÿ1ÿ%$3# )ÿ.&ÿ.37 ..)ÿ.#)"% 3.ÿ 13ÿ ## )".ÿ.&ÿ'1#!ÿ%0 )(ÿ 14ÿ ÿ 15ÿ ÿ 16ÿ ÿ 17ÿ 88888888888888888888888888888888888888888888888ÿÿ 18ÿ  1.&ÿ"&!-ÿ +5 7ÿ 491 922ÿ 19ÿ #)"% 1ÿ #.ÿ 2ÿ ÿ 21ÿ ÿ 22ÿ 88888888888888888888888888888888888888888888888ÿÿ 23ÿ : ÿ #&."-ÿ :+1 8ÿÿ 491 922ÿ 24ÿ 2#0ÿ #.ÿ 25ÿ ÿ ÿ ÿ