TAX COURT OPINION

Case: Troy Lynn Jolliff
Docket Number: 8847-14S
Judge: Goeke
Opinion Type: bench
Filed: 05/18/2015
Pages: 4

UNITED STATES TAX COURT WASHINGTON, DC 20217 TROY LYNN JOLLIFF, Petitioner(s), v. COMMISSIONER OF INTERNAL REVENUE, Respondent ) ) ) ) ) Docket No. 8847-14S. ) ) ) ) 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 Joseph Robert Goeke at San Francisco, California, on May 1, 2015, containing his oral findings of fact and opinion rendered at the trial session at which the 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. May 18, 2015 SERVED MAY 2 0 2015 Capital Reporting Company 3 1 2 3 4 5 Bench Opinion by Judge Joseph Robert Goeke May 1, 2015 Troy Lynn Jolliff v. Commissioner Docket No. 8847-14S THE COURT: The Court has decided to render 6 Oral Findings of Fact and Opinion in this case, and 7 8 the following represents the Court's Oral Findings of Fact and Opinion. The Oral Findings of Fact and 9 Opinion shall not be relied upon as precedent in any 10 11 12 13 14 other case. This case was heard pursuant to the provisions of section 7463 in effect when the petition was filed. Pursuant to section 7463(b), the decision to be entered is not reviewable by any other 15 Court. 16 17 18 19 20 21 22 23 24 25 Section 7463 is in the Internal Revenue Code, and the section references hereinafter are to the Internal Revenue Code. This case is before the Court based upon our jurisdiction to review Respondent's determinations made in Notices of Deficiency when timely petitions were filed after the Petitioner received the Notice of Deficiency. In the present case, Petitioner timely petitioned Respondent's Notice of Deficiency for 866.488.DEPO www.CapitalReportingCompany.com Capital Reporting Company 4 1 2 3 4 2010, determining a deficiency in federal income tax in the amount of $10,391, and the addition to tax under section 6662(a) in the amount of $2078.20. The case was submitted based upon the 5 Stipulation of Facts, and a trial was held at which 6 7 8 9 10 11 12 13 the Petitioner testified. The facts as stipulated by the parties, supplemented by the testimony, demonstrate that the Petitioner claimed substantial Schedule C expenses related to an alleged business involving graphic arts for the year 2010. The testimony and related exhibits for prior years demonstrate that both the income and expenses claimed were specious and that the 14 Petitioner simply duplicated amounts from other years 15 without any foundation or basis. 16 17 Based upon this testimony and the other evidence in the record, we do not believe that the 18 Petitioner was in a business involving the graphic 19 20 21 22 23 24 25 arts, and that all the expenses claimed are not deductible and were appropriately disallowed by the Respondent in 2010. We also find that the Petitioner's actions in taking the claimed deductions were negligent, and that the addition to tax under section 6662(a) was appropriately determined and applied by the 866.488.DEPO www.CapitalReportingCompany.com Capital Reporting Company 5 Respondent. Given these findings and our analysis, decision will be entered for Respondent. This concludes the Court's Oral Findings of Fact and Opinion in this case. (Whereupon, at 10:25 a.m., in 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 25 866.488.DEPO www.CapitalReportingCompany.com