TAX COURT OPINION

Case: Todd A. Frederick
Docket Number: 21271-09S
Judge: Colvin
Opinion Type: bench
Filed: 07/12/2010
Pages: 4

ZOb &00-k.L W UNITED STATES TAX COURT WASHINGTON, DC 2021 7 TODD A . FREDERICK, Petitione r V . Docket No . 21271-09S . COMMISSIONER OF INTERNAL REVENUE , Respondent O R D E R Pursuant to . Rule 152(b), Tax Court Rules of Practice and Procedure, it i s 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 Cincinnati, Ohio, on June 16, '2010, . containing his oral findings of -fact and opinion rendered at the conclusion of the trial . In accordance with the oral findings of fact and opinion, .decision will be entered for petitioner . (Signed ) Joseph Robert Goeke Judg e Dated : Washington, D .C . July 12, 2010 SERVED JUL . 13 2010 1 BENCH OPINION BY JUDGE JOSEPH ROBERT GOEKE 2 TODD A . FREDERICK V . COMMISSIONE R 3 DOCKET NO . : 21271-09S DATE : June 16, 2010 4 The Court has decided to render ora l 5 findings of fact and opinion in this case and the 6 following represents the Court's oral findings of fact 7 and opinion . The oral findings of fact and opinion 8 shall not be relied upon as precedent in any othe r 9 case . 10 This case was heard pursuant to th e 11 provisions of Section 7463 of the Internal Revenue 12 Code in effect when the petition was filed . Pursuant 13 to Section 7463(b), the decision to be entered is not 14 reviewable by any other court . 15 This oral opinion is rendered pursuant to 16 Section 7459(b) of the Internal Revenue Code and Tax 17 Court Rule of Practice and Procedure 152 . Section 18 references that follow are to the Internal Revenue 19 Code in effect during 2007 . 20 This is a deficiency case where the only 21 issue is whether Mr . Frederick was entitled to claim 22 as a dependent the minor male child of his brother-in- 23 law on the joint return he filed with his forme r 24 spouse in 2007 . Mr . Frederick resided in Ohio when he 25 filed the petition in this case . Heritage Reporting Corporation (202) 628-4888 4 1 The male child in question came to live i n 2 the Frederick household sometime in 2007 . He had been 3 living with his grandparents who were the parents o f 4 Mrs . Frederick . 5 Some of the facts are stipulated, including 6 the birth certificate of the minor boy . And, an order 7 issued by a magistrate in Butler County, Ohio, giving 8 Mr . and Mrs . Frederick custody in November 2007 . 9 The dispute in this case is primarily a 10 factual one . The factual issue is the result of the 11 operation of Section 152(c)(1)(B)(D), which woul d 12 allow Mr . Frederick to claim this boy as a dependent 13 in 2007 if he spent more than one half the year at the 14 Frederick home and if Mr . and Mrs . Frederick paid over 15 one half of his support for the year 2007 . 16 Respondent maintains that Mr . Frederick has 17 not proven either of the statutory requirements . We 18 disagree . We find the boy moved in with Mr . and Mrs . 19 Frederick in June 2007 and remained with the m 20 throughout the rest of the year . We also find Mr . and 21 Mrs . Frederick supported the boy for over one half the 22 year and provided over one half of his support for the 23 year 2007 . 24 Given these findings of fact, Mr . Frederick 25 prevails on all the issues in the case and the Heritage Reporting Corporation (202) 628-4888 5 1 decision will be entered for the Petitioner . 2 This Court previously had entertained an 3 order to show cause why this case should not be 4 dismiss for failure to prosecute . We hereby vacat e 5 that order and deny Respondent's motion to dismiss for 6 failure to properly prosecute . 7 This concludes the Court's oral findings of 8 fact and opinion in this case . 9 THE COURT : We'll go off the record and be 10 in recess . 11 THE CLERK : All rise . 12 (Whereupon, at 8 :27 a .m ., the bench opinion 13 in the above-entitled matter was concluded . ) 14 15 16 17 18 19 20 2 1 22 2 3 24 25 Heritage Reporting Corporation (202) 628-4888