TAX COURT OPINION

Case: Willie R. & Bernice A. Brooks
Docket Number: 17792-07S
Judge: Colvin
Opinion Type: bench
Filed: 06/01/2010
Pages: 3

UNITED STATES TAX COURT Washington ; D .C . 2021 7 WILLIE R . AND BERNICE A . BROOKS , Petitioners , V . Docket No . 17792-07 S COMMISSIONER OF INTERNAL REVENUE , Respondent . 0 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 petitioners and to respondent a copy of the pages of the transcript of .the trial of the above case. befor e Special Trial Judge Lewis R . Carluzzo at Atlanta, Georgia, on May 5, 2010, containing his oral findings of fact and opinion rendered at the conclusion of trial . In accordance with the oral findings of fact and opinion, the parties shall revise their respective Rule 155 computations, and decision will be entered accordingly . C (Signed) Lewis R. Carluzzo Special Trial Judg e Dated : Washington, D .C . June 1, 2010 JUN 2010 1 Bench Opinion by Special Trial Judge Lewis R . Carluzzo 2 Brooks v . Commissioner Docket No . 17792-07S 3 3 May 5, 201 0 4 THE COURT : The Court has decided t o 5 supplement its oral findings of fact and opinion in 6 this case served on the parties on March 16, 2009 . 7 Except as specifically modified, the findings , 8 discussions and conclusions contained in that oral 9 findings of fact and opinion are incorporated by 10 reference into this supplemental bench opinion . 11 The trial in this case took place i n 12 Atlanta, Georgia, on February 24, 2009, and the case 13 was deemed submitted on that date . Pursuant to a n 14 order dated January 25,'2010, the record was reopened, 15 and further trial was conducted in Atlanta, Georgia, 16 on May 3, 2010 . Willie R . Brooks appeared pro se . 17 Brenda M . Fitzgerald appeared on behalf of respondent . 18 Considering Exhibit 20-J (introduced into 19 evidence at trial) with the evidence introduced a t 20 further trial, we find that during 2002, in connection 21 with petitioner's courier business, he drove 94,73 9 22 miles relating to Route 1930 after taking into account 23 the change that occurred to that route as of May 4 , 24 2002 . Petitioners are entitled to a mileage expense 25 deduction for those miles computed with reference to Heritage . Reporting Corporatio n (202) 628-4888 N 4 1 the then-standard mileage rate of 36 .5 cents per mile . 2 Petitioner's records are incomplete for 2003 3 and 2004 . Nothing introduced at further tria l 4 supports any allowance in addition to the amounts 5 taken into account for those years pursuant to the 6 bench opinion previously rendered . 7 To reflect the foregoing, the parties shall 8 revise their respective Rule 155 computations, an d 9 decision will be entered accordingly . 10 This concludes the Court's supplemental oral 11 findings of fact and opinion . 12 (Whereupon, at 1 :35 p .m ., the bench opinion 13 in the above-entitled matter was concluded . ) 14 15 16 17 18 19 / / 20 21 22 23 2 4 25 Heritage Reporting Corporation (202) 628-4888