United States Tax court''s order in the case of GARY BUTLER vs COMMISSIONER OF INTERNAL REVENUE


Washington: United States Tax Court has issued the following order: UNITED STATES TAX COURT WASHINGTON, DC 20217 GARY BUTLER, ) ) Petitioner ) ) v. ) Docket No. 27276-12. ) 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 of this case before Judge Lauber at Washington, D.C. on September 26, 2013, containing his oral fmdings of fact and opinion rendered during the trial session.In accordance with the oral findings of fact and opinion, decision will be entered under Rule 155. (Signed) Albert G. Lauber Judge Dated: Washington, D.C. November 19, 2013 SERVtudIOV 202013 Capital Reporting Company 3 1 Bench Opinion by Judge ALBERT G. LAUBER 2 September 26, 2013 3 GARY BUTLER v. COMMISSIONER 4 Docket No. 27276-12 5. The Court: THE COURT HAS DECIDED TO RENDER 6 ORAL FINDINGS OF FACT AND OPINION IN THIS CASE AND 7 THE FOLLOWING REPRESENTS THE COURT'S ORAL FINDINGS OF 8 FACT AND OPINION. THESE ORAL FINDINGS OF FACT AND 9 OPINION SHALL NOT BE RELIED UPON AS PRECEDENT IN ANY 10 OTHER CASE. 11 This bench opinion is made pursuant to the 12 authority granted by section 7459(b) of the Internal 13 Revenue Code and Tax Court Rule 152. All section 14 references are to the Internal Revenue Code as in 15 effect for 2011, and all Rule references are to the 16 Tax Court Rules of Practice and Procedure. Some of 17 the facts have been stipulated and are so found. The 18 stipulation of facts and attached exhibits are 19 incorporated herein by this reference. 20 Gary Butler appeared on his own behalf and 21 Christopher Moran appeared on behalf of respondent. 22 Petitioner resided in Washington, D.C., when he filed 23 his petition. 24 Respondent determined a deficiency in 25 petitioner's 2011 Federal income tax of $6,755. 866.488.DEPO www.CapitalReportingCompany.com Capital Reporting Company 4 1 After concessions by respondent, the sole issues 2 remaining for decision are whether petitioner is 3 entitled to claim a dependency exemption, a child tax 4 credit, and an earned income credit with respect to 5 one of his two minor children. Under Rule 27(a) (3), 6 we refer to minor children by their initials. Here, 7 the minor child whose status is in dispute is "T.J." 8 FINDINGS OF FACT 9 T.J. is petitioner's biological daughter. 10 Petitioner and Tamika Johnson...

To continue reading