Case law

Seligman v. Commissioner

84 T.C. 191 · United States Tax Court · Feb 12, 1985

"any basis in any qualifying Section 38 property acquired and placed in service during 1978.” … In the instant case, petitioners were clearly surprised and prejudiced by respondent’s attempt to assert in his opening brief two additional bases to support his disallowances of petitioners’ claimed administrative expense

Harrell v. Commissioner

91 T.C. 242 · United States Tax Court · Aug 17, 1988

This language clearly links a small partnership determination to a careful examination of each partner’s distributive share. … Only an in-depth examination by the Service or a court into operational facts reveals that AB does not truly qualify as a small partnership.

Ewing v. Commissioner

118 T.C. 494 · United States Tax Court · May 31, 2002

The Senate amendment clearly provided for Tax Court review in situations involving both deficiencies and underpayments of tax shown on the return. Id. at 56, 1998-3 C.B. at 592. … The conference agreement followed the Senate amendment in establishing Tax Court jurisdiction in this area. Id.

Wentworth v. Commissioner

25 T.C. 1210 · United States Tax Court · Mar 12, 1956

Bookkeeping is the recording of action taken so, ordinarily, the bookkeeping entry establishes the fact of the action taken. But bookkeeping entries are not conclusive.- Helvering v. … Clearly they do not. He did not report it as dividend income in his income tax return for 1944.

Bussing v. Commissioner

89 T.C. 1050 · United States Tax Court · Nov 24, 1987

We believe that this evidence speaks clearly about Bussing’s and AG’s view of the form of the transaction. … The record demonstrates that Sutton’s participation was merely an attempt to qualify the transaction for Federal tax purposes. Petitioners have failed to establish that the parties respected the form of the transaction.

Estate of Jayne v. Commissioner

61 T.C. 744 · United States Tax Court · Mar 14, 1974

He also established a “construction” account in a bank in the amount of approximately $50,000. … That decision clearly recognizes that an executor has the duty of carrying forward the wishes of a deceased taxpayer as expressed in his will for the benefit of the estate.

Federation Pharmacy Services, Inc. v. Commissioner

72 T.C. 687 · United States Tax Court · Jul 26, 1979

I believe that the establishment and maintenance of petitioner’s pharmacy likewise promotes health. … Clearly their sale promotes health. The majority, however, suggests that petitioner’s activities do not promote health sufficiently to constitute a charitable purpose.

Estate of Hoskins v. Commissioner

71 T.C. 379 · United States Tax Court · Dec 14, 1978

comply with the provisions of section 2055(e)(2)(A). 3 Petitioner counters with the argument that, if Congress had intended to limit or modify section 2055(b)(2) when it enacted section 2055(e)(2)(A), Congress would have clearly … However, the act established that the new rules were not to apply in the case of property passing under a will in existence on October 9,1969, if the will was not modified by the individual prior to October 9, 1972, and could

Jacklin v. Commissioner

79 T.C. 340 · United States Tax Court · Aug 17, 1982

The Court declined to follow such a formalistic approach and held that the statute merely required an actual separation which could be established by extrinsic evidence. … Memo. 1979-337 : "Clearly the statute contemplates that the parties enter into an agreement. As such, there must be a meeting of the minds or understanding between the parties as to the terms.

Howard v. Commissioner

39 T.C. 833 · United States Tax Court · Feb 21, 1963

The Commissioner *192 in determining the deficiency for 1958 disallowed the deduction of $ 2,100 with the explanation that the hospital was not a qualifying organization. … The total equal payments were clearly a condition precedent to the rights of Howard and Ferguson to practice their professions in the hospital.

Doncaster v. Commissioner

77 T.C. 334 · United States Tax Court · Aug 11, 1981

Moreover, there has never been a suggestion that a taxpayer is immune to default in the many other situations where the respondent has the burden of proof — where an increase in deficiency was asserted or a new issue raised … This language clearly appears to encompass the circumstances before us.

Cole v. Commissioner

64 T.C. 1091 · United States Tax Court · Sep 25, 1975

Neither the statute, however, nor any of the cases cited, except possibly Sandor, so qualify the taxpayer’s right, where he has properly adopted the cash method. … We think the record herein clearly establishes that there is no ground whatever for reliance upon section 446(b) and that resort thereto would amount to an abuse of discretion. [Fn. ref. omitted; 46 T.C. at 24-25 .]

Atwood Grain & Supply Co. v. Commissioner

60 T.C. 412 · United States Tax Court · Jun 12, 1973

established to the contrary. … established to the contrary.

Canfield v. Commissioner

34 T.C. 978 · United States Tax Court · Sep 15, 1960

Section 2036(a) would clearly be applicable to the transfer whereby this decedent originally created the trust in 1919, except for section 2036(b). … Thus in our opinion it is very doubtful that decedent’s release of her testamentary power of appointment in 1942 would qualify as a transfer under section 2036(a) even without section 2036(b).

City of New York v. Commissioner

103 T.C. 481 · United States Tax Court · Oct 11, 1994

Section 103(a), however, is qualified by the exceptions contained in section 103(b). … Statutory Purpose It is well established that we may look to the legislative history of a statute where the statute is ambiguous. Texaco Inc. & Subs. v.

New York Sun, Inc. v. Commissioner

27 T.C. 319 · United States Tax Court · Nov 26, 1956

contention was there made, as is made in the instant case, that the membership lost all of its value by virtue of changes in the bylaws voluntarily made by the AP, not required by the Supreme Court decision, which granted to any qualified … The petitioner has cited cases in which losses have been allowed on account of worthlessness of assets used ip business, but in each case it was clearly shown that the assets had lost their useful value in the business.

Estate of McGillicuddy v. Commissioner

54 T.C. 315 · United States Tax Court · Feb 17, 1970

We find that the highest court of Massachusetts has spoken clearly on the interpretation of provisions such as the one which now concerns us. Holyoke National Bank v. … Stephan is very clearly put.

Robin Haft Trust v. Commissioner

61 T.C. 398 · United States Tax Court · Dec 27, 1973

Section 302(b) (3) establishes a “safe harbor” for a shareholder whose entire interest in a corporation is redeemed by providing that such a redemption shall be treated as an exchange. … If the petitioners had met such requirements, the attribution rules would not have been applicable and the redemptions would have qualified under section 302(b) (3).

Sklar, Greenstein & Scheer, P.C. v. Commissioner

113 T.C. 135 · United States Tax Court · Aug 13, 1999

In any case, we need only resort to one cardinal canon here as the regulation clearly and unambiguously provides “any expenses” incurred by an employer in connection with a plan are deductible under section 162 as long as … See sec. 1.404(a)-3(b), Income Tax Regs; Perdue, Qualified Pension and Profit-Sharing Plan, par. 13.06 (2d ed. 1998).

Bird Management, Inc. v. Commissioner

48 T.C. 586 · United States Tax Court · Jul 21, 1967

If there is an attempt to transfer assets by the corporation that would be effective as between it and its transferee, we know of no reason why such transfer would not qualify as a distribution under section 337. … The matter was dealt with clearly and carefully in J. E.