TAX COURT OPINION

Case: Daniel Perez
Docket Number: 30087-13
Judge: Halpern
Opinion Type: bench
Filed: 11/05/2014
Pages: 3

UNITED STATES TAX COURT WASHINGTON, DC 20217 DANIEL PEREZ, Petitioner(s), v. COMMISSIONER OF INTERNAL REVENUE, Respondent KVC ) ) ) ) ) Docket No. 30087-13. ) ) ) ) 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 New York (at Westbury), New York, 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) James S. Halpern Judge Dated: Washington, D.C. November 5, 2014 SERVED Nov 05 2014 Capital Reporting Company 3 1 2 Bench Opinion by Judge James S. Halpern September 29, 2014 3 Daniel Perez v. Commissioner 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 Docket No. 30087-13 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 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 September 16, 2013, Respondent has determined a deficiency in petitioner's tax of $1,689. MR. DAVIS: Yes, Your Honor. THE COURT: And no additions to tax. The 20 Petitioner concedes that there's no basis for the 21 22 23 24 25 credits claimed. Therefore, the Court has no alternative but to sustain the deficiency. That concludes the Court's Oral Findings of Fact and Opinion in this case. A decision will be entered for Respondent. 866.488.DEPO www.CapitalReportingCompany.com 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 Capital Reporting Company 4 All right. Thank you very much. (Whereupon, at 11:17 a.m., the above- entitled matter was concluded.) 866.488.DEPO www.CapitalReportingCompany.com