TAX COURT OPINION

Case: Leandro Gonzalez & Rosemarie Pasco
Docket Number: 12309-16
Judge: Goeke
Opinion Type: bench
Filed: 01/05/2018
Pages: 4

SYM UNITED STATES TAX COURT WASHINGTON, DC 20217 LEANDRO GONZALEZ & ROSEMARIE PASCO, Petitioner(s), v. ) ) ) ) ) ) Docket No. 12309-16. 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 petitioners and to respondent a copy of the pages of the transcript of the trial in the above case before Judge Joseph Robert Goeke at Miami, Florida 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. (Signed) Joseph Robert Goeke Judge Dated: Washington, D.C. January 5, 2018 SERVED Jan 05 2018 Bench Opinion by Judge Joseph Robert Goeke December 8, 2017 Leandro Gonzalez and Rosemarie Pasco v. Commissioner of 3 Internal Revenue Docket No. 12309-16 THE COURT: The Court has decided to render oral findings of fact and opinion in this case, and the following represents the Court's oral findings of fact and opinion. The oral findings of fact and opinion shall not be relied upon as precedent in any other case. This opinion is rendered pursuant to the 1 2 3 4 5 6 7 8 9 10 11 12 authority in Internal Revenue Code section 7459(b) and 13 Rule 152 of the Tax Court Rules of Practice and Procedure. 14 Hereinafter, section references are to the Internal 15 Revenue Code. 16 This is a deficiency case in which the 17 petitioners timely sought review of a determination by the 18 19 20 21 respondent in a notice of deficiency for the year 2014. The petitioners are joint return filers and filed a joint return for 2014 on which they claimed several exemptions, including one for Lisandro Gonzalez, who is the son of 22 petitioner/husband, Mr. Leandro Gonzalez. The deficiency 23 determined by respondent is $1,638. And it turns solely 24 on whether Lisandro Gonzalez is properly claimed on the 25 petitioner's 2014 joint Federal income tax return. [973)406-2250|operations@escribers.net|www.escnbers.net 4 1 2 3 At the time they filed their petition in this case, the petitioners resided in Florida. Under section 151(c), a taxpayer is entitled to an exemption for an 4. individual who qualifies as a dependent under section 152. 5 6 7 8 9 Section 152(a) defines a defendant as a qualifying child or qualifying relative of the taxpayer. Section 152(c) (1), defines the term "qualifying child" as an individual who was a child of the taxpayer or a dependent of such child (sic). In the present case, the child in 10 question qualifies as a child of Mr. Leandro Gonzalez. 11 12 13 However, section 152(c)(1) also requires that the child live with the taxpayer for more than one half of the taxable year. The record in this case clearly 14 establishes that Lisandro Gonzalez lived with his mother, 15 who·was not the current spouse of Leandro Gonzalez in 16 2014. This is supported by the testimony of the 17 petitioner/wife Rosemarie Pasco. In addition to her 18 19 20 21 22 testimony, the parties submitted a stipulation of facts and certain exhibits. Based upon Ms. Pasco's testimony, it is clear that Lisandro was not properly claimed as a dependent on the petitioner's 2014 Federal income tax return because 23 his mother did not release her claim to the exemption for 24 that year, and he lived over half the year with his 25 mother. cribers (973)406-2250|operations@escribers;net|wwytescribers.net Accordingly, this case will be decided for respondent, as the other adjustments are derivative of the basic dependency exemption issue. This concludes the Court's oral findings of fact 5 and opinion in this case. (Whereupon, at 10:15 a.m., the above-entitled matter was concluded.) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 1973}406-2250loperations@escribersnet|www.escribersaet