TAX COURT OPINION

Case: Kelton E. Wright
Docket Number: 8225-08S
Judge: Colvin
Opinion Type: bench
Filed: 12/11/2009
Pages: 4

UNITED STATES TAX COURT Washington , D. C . 2021 7 KELTON E . WRIGHT, Petitione r V . Docket No . 82.25-08 S 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 of the above case before Judge Thomas B . Wells at Jacksonville, Florida, on November 4, 2009, containing his oral . findings of fact and opinion rendered at the conclusion of trial . In accordance with the oral findings of fact and opinion, decision will be entered under Rule 155 . (Signed) Thomas B. Wells Judge Dated : Washington, D . C . December 11, 2009 SERVED DEC 1 1 2009 3 1 Bench Opinion by Judge Thomas Wells November 4, 2009 2 Wright v . Commissioner Docket No . 8225-08 S 3 THE COURT : The Court has decided to render ora l 4 findings of fact and opinion in this case, and the following 5 represents the Court's oral findings of fact and opinion . 6 The oral findings of fact and opinion shall not be relied 7 upon as precedent in any other case . 8' This is the case of Kelton E . Wright, Petitioner , 9 versus Commissioner of Internal Revenue, Respondent, Docket 10 No . 8225-08S . This bench opinion is made pursuant to the 11 authority granted by Section 7459(d) and Rule 152 . 12 All section references are to the Internal Revenue 13 Code as in effect for the year in issue, and all rul e 14 references are to the Tax Court Rules of Practice and 15 Procedure . 16 At the time the petition was filed, petitioner was 17 a resident of Brunswick, Georgia . Respondent determined a 18 deficiency against petitioner and his wife for their 200 6 19 taxable year in the amount of $6,942 . Respondent denied 20 petitioner's claimed charitable deduction on his 2006 joint 21 Federal income tax return in the amount of $26,530 . Of that 22 amount, respondent concedes that petitioner is entitled to a 23 charitable deduction in the amount of $12,180 . The 24 remaining amount petitioner claims was contributed by his 25 deceased wife . Heritage Reporting Corporation (202) 628-4888 0 1 Generally, respondent's determinations in the 2 notice of deficiency are entitled to a presumption of 3 and petitioner bears the burden of rebuttin g co rredness TRW 4 4 that presumption by a preponderance of the evidence, Welch 5 v . Helvering , 290 U .S . 111, (1933) Rule 142(a) . Petitioner 6 has neither claimed the benefits nor met the requirements of 7 section 7491(a), and, therefore, the burden of proof remains 8 on petitioner . 9 In the instant case, petitioner has offered no 10 substantiation of his wife's charitable contributions for 11 which he claims deductions . Apart from respondent' s 12 concessions, petitioner failed to offer any evidence that 13 shows that respondent's determinations are incorrect . 14 Accordingly, we find that petitioner has failed to carry his 15 burden of proof . Consequently, we sustain the remainin g 16 deficiency determinations in excess of respondent's 17 concessions . 18 Also before us is petitioner's motion for entry of 19 decision, which we deny . 20 To reflect the foregoing and respondent' s 21 concession, decision will be entered pursuant to Rule 155 . 22 The foregoing represents the Court's oral findings of fact 23 and opinion in this case . This concludes this case . Thank 24 you . 25 Heritage Reporting Corporation (202) 628-4888 1 (Whereupon, at 10 :08 a .m ., the bench opinion in 2 the above-entitled matter was concluded . ) 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 2 2 2 ~ 2 4 25 Heritage Reporting Corporation (202) 628-4888