TAX COURT OPINION

Case: Louis A. & Carolyn R. D'Eramo
Docket Number: 4687-08
Judge: Colvin
Opinion Type: bench
Filed: 04/01/2009
Pages: 3

UNITED STATES TAX COURT WASHINGTON , DC 2021 7 LOUIS A . & CAROLYN R . D'ERAMO, Petitioners v . ) Docket No . 4687-08 . 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 herewi to petitioners and to respondent a copy of the pages of th e transcript of the trial of the above case before Judge James S . Halpern at San Francisco ; California on March 10, 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, a decision will be entered under Rule 155 . (Signed) James S. Halpern Judge Dated : Washington, D .C . April 1, 2009 SERVED APR ® .7 2009 ORIGINAL 2 1 P R O C E E D I N G S 2 (12 :28 p .m . ) 3 Bench Opinion by Judge James Halpern March 10, 2009 4 Louis A . & Carolyn R . D'Eramo v . Commissioner 4687-08 5 THE COURT: This Court has decided t o 6 render oral findings of fact and opinion in this case, an d 7 the following represents the Court's oral findings of fact 8 and opinion . 9 The oral findings of fact and opinion shall not be 10 relied upon as precedent in any other case . This benc h 11 opinion is made pursuant to the authority granted by section 12 7459(b) of the Internal Revenue Code of 1986, as amended , 13 and Rule 152 of the Tax Court Rules of Practice & Procedure . 14 By a notice of deficiency,. dated November 19th , 15 2007, Respondent determined a deficiency in tax fo r 16 taxable year 2005 of $5638 . The issue for decision by the 17 Court ew regard to substantiation of busines s 18 expenses . 19 The government has conceded the union dues . Cour t 20 finds that you paid $10 in tax preparation fees . 21 Petitioners have not carried their burden of proof o f 22 substantiating remainder of the deductions . - !S ft -V, K- 23 .j(cid:127) a decision will be entered under Rule 155 . ~- S 24 This concludes the Court's oral findings of fact 25 and opinion in this case . Heritage Reporting Corporatio n (202) 628-4888 3 1 2 3 Thank you . MR . D'ERAMO : Thank you . .MR . CARLSON : Thank you . 4 THE CLERK : All rise . 5 (Whereupon, at 12 :30 p .m ., the bench opinion in 6 the above-entitled matter was concluded . ) 7 8 // 9 10 // 1 1 12 13 14 / / 15 // 1 6 17 18 19 20 21 22 23 24 / / 25 // Heritage Reporting Corporation (202) 628-4888