TAX COURT OPINION

Case: Gary Luckett
Docket Number: 26487-12
Judge: Halpern
Opinion Type: bench
Filed: 05/28/2014
Pages: 3

UNITED STATES TAX COURT WASHINGTON, DC 20217 GARY LUCKETT, Petitioner(s), v. DL ) ) ) ) ) Docket No. 26487-12. COMMISSIONER OF INTERNAL REVENUE, Respondent ) ) ) ORD ER 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 Las Vegas, Nevada, 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 petitioner. (Signed) James S. Halpern Judge Dated: Washington, D.C. May 28, 2014 SERVED Jun 02 2014 Capital Reporting Company 2 1 2 3 4 5 6 7 8 9 Bench Opinion by Judge James S. Halpern May 5, 2014 Gary Luckett v. Commissioner Docket No. 26487-12 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 10 other case. 11 12 13 14 15 16 17 18 19 This bench opinion is made pursuant to the authority granted by section 7459(b) of the Internal Revenue Code of 1986 as amended, and Rule 152 of the Tax Court Rules of Practice and Procedure. By notice of deficiency dated August 13, 2012, Respondent determined a deficiency in Petitioner's 2011 income tax of $6,427, and an accuracy-related penalty of $1,285. After trial, the issue comes down to whether 20 Petitioner had the same principal place of abode for 21 22 23 24 25 greater than one-half of. the year of the three children -- grandchildren that he claimed as dependents. Based on Petitioner's testimony, basically, that he maintained a room at the residence, kept clothes 866.488.DEPO www.CapitalReportingCompany.com Capital Reporting Company 3 1 2 3 4 there, and was there three out of five nights -- three to five nights each week, the Court determines that it was his abode. The Court further determines that it was the abode of the three children. That 5 makes the children qualifying children under 6 152(c)(1), and unless counsel corrects me, deposes of 7 all the issues in the case but for the penalty, the penalty being predicated underpayment. There's no underpayment; there's no penalty. You win. That concludes this bench opinion and that ends the trial. Thank you. MR. LUCKETT: Thank you. (Whereupon, at 12:56 p.m., the above- entitled matter was concluded.) 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 866.488.DEPO www.CapitalReportingCompany.com