Case law

Estate of Bruchmann, etc. v. Commissioner

53 T.C. 403 · United States Tax Court · Dec 18, 1969

On or about May 5, 1959, the petitioner was granted a letter of administration as administrator of the Estate of Mildred Bruchmann and is the duly qualified and presently acting administrator of the estate. … At the same time, the statutory scheme clearly contemplates that the income is to be taxable to somebody in the years it is received.

Estate of Smith v. Commissioner

79 T.C. 974 · United States Tax Court · Dec 2, 1982

This language clearly states decedent’s desire that her husband have an unlimited power to dispose of the trust principal in any way he pleased. … In addition, decedent’s failure to establish remaindermen to whom the trust principal would go if her husband died without exercising his power of appointment indicates that decedent’s testamentary intent would not be foiled

Rybak v. Commissioner

91 T.C. 524 · United States Tax Court · Sep 7, 1988

The containers qualified for an investment tax credit, and Lortin elected to pass the credit through to the lessees. … Petitioners have the burden of establishing the reasonableness of their amortization deductions. Welch v. Helvering, supra; Rule 142(a).

Mill Lane Club, Inc. v. Commissioner

23 T.C. 433 · United States Tax Court · Nov 30, 1954

To qualify for the exemption from income taxes, a social club must be: (1) Organized, exclusively for pleasure, recreation, or nonprofitable purposes, (2) operated exclusively for pleasure, recreation, or nonprofitable purposes … The court stated that the facts clearly showed that: the sale of the tract in question was incidental to the general purposes of the Club.

Merians v. Commissioner

60 T.C. 187 · United States Tax Court · May 8, 1973

The petitioner has the burden of proof in establishing what portion of the fee was allocable to tax advice. Arthur D. McDonald , 52 T.C. 82 , 89 (1969) ; George L. … Respondent's determination is presumptively correct and the burden of proof is upon the petitioners to establish by a preponderance of the evidence what amount, if any, was expended for legal services that would qualify for

Standard Oil Co. v. Commissioner

77 T.C. 349 · United States Tax Court · Aug 12, 1981

The templets were clearly designed to be salvaged as a unit and were reusable. … Clearly we must draw a line. Thus, the salvage value concept.

Sklar v. Comm'r

125 T.C. 281 · United States Tax Court · Dec 21, 2005

Whether Petitioners’ Tuition Payments Qualify for Deduction Under Section 170 Pursuant to a Dual Payment Analysis a. … Emek and Yeshiva Rav Isacsohn do not qualify for the exception to the general filing requirement provided in section 6033(a)(2)(A).

Kansas City S. R. Co. v. Commissioner

76 T.C. 1067 · United States Tax Court · Jun 30, 1981

While neither of the cases states a rule of general application regarding the depreciability of grading, they clearly stand as precedent for the proposition that statistical methods can properly be used to establish the useful … The uncontroverted evidence proffered by petitioner clearly established that Railway’s and L & A’s grading has no salvage value upon retirement.

O. B. M., Inc. v. Commissioner

52 T.C. 619 · United States Tax Court · Jul 7, 1969

These liabilities totaled $7,950, and it had assets the value of which were ascertained to be worth at least $8,100 — clearly an amount sufficient to cover its liabilities. … In our opinion, a taxpayer who is seeking to qualify for the tax benefit of section 337 must establish more diligence in attempting to meet the requirements of the section.

Fairfax County Economic Development Authority v. Commissioner

77 T.C. 546 · United States Tax Court · Sep 2, 1981

In TIR-840, issued August 11, 1966, he announced that he would decline to issue rulings as to whether such bonds 8 qualified under section 103(a). … The underlying purpose of section 103(b)(6)(C) is clearly to aggregate rather than separate intertwined entities.

Guest v. Commissioner

77 T.C. 9 · United States Tax Court · Jul 2, 1981

In 1970, at the suggestion of his tax lawyer, petitioner donated the properties to a qualified charity. … Entreken, Jr., is a qualified real estate appraiser and mortgage banker.

Charles H. Leyh

United States Tax Court · Oct 4, 2021

Secs. 62(a)(10), 215(a) and (b). 8 We are satisfied, and respondent does not dispute, that the alimony payments statutorily qualify as alimony and that Ms. … Deductions are a “matter of legislative grace”, and the taxpayer bears the burden of clearly showing the right to a claimed deduction. Interstate Transit Lines v. Commissioner, 319 U.S. 590, 593 (1943).

Logan v. Commissioner

86 T.C. 1222 · United States Tax Court · Jun 18, 1986

Section 6512(b)(1) clearly authorizes this Court to determine an overpayment of windfall profit tax, but only in the context of a windfall profit tax deficiency proceeding. … to determine petitioners’ entitlement to a credit for overpayment of windfall profit tax in a year in which the Commissioner of Internal Revenue has not first determined a deficiency in windfall profit tax. 17 It is well established

Covil Insulation Co. v. Commissioner

65 T.C. 364 · United States Tax Court · Nov 20, 1975

Accordingly, to qualify in 1969 for the deduction of Imesco’s unused 1968 losses under section 381(a)(1), petitioner must show that it was an acquiring corporation and that a distribution to which section 332 applies was … This subdivision shall not apply to the extent that the taxpayer establishes to the satisfaction of the Commissioner that the ordinary income portion of the excess loss account is attributable to losses of the subsidiary

New England Tank Industries, Inc. v. Commissioner

50 T.C. 771 · United States Tax Court · Aug 26, 1968

Commissioner, 372 U.S. 128 (1963), can be so qualified and has held that deferral of income arising from payments actually received can be predicated only on specific statutory authorization, which clearly does not exist … Commissioner, 261 F. 2d 176 (C.A. 9, 1958), affirming 28 T.C. 1133 (1957), relied upon by petitioner, are clearly distinguishable on their facts.

Groetzinger v. Commissioner

69 T.C. 309 · United States Tax Court · Nov 28, 1977

The will named Eric as executor, for which he qualified. Several months later Eric Groezinger died. He was succeeded as executor by his widow, petitioner Sara H. Groezinger. … Clearly, section 7405 does not preclude the attempted assessments in this case. See also Milleg v. Commissioner, 19 T.C. 395 (1952).

Estate of Ryan v. Commissioner

62 T.C. 4 · United States Tax Court · Apr 8, 1974

This, however, was petitioner’s own private wisli — and one clearly insufficient to successfully raise an estoppel against the respondent. … The ruling petitioner refers to refused to approve a charitable deduction for the remainder interest of a trust established under the decedent’s will.

Griswold v. Commissioner

85 T.C. 869 · United States Tax Court · Nov 26, 1985

At the time of such borrowing, the annuity qualified as an individual retirement annuity, as defined in sec. 408(b), I.R.C. 1954 . … First, the record does not establish that the reinvestment of the proceeds was made in the manner prescribed by section 408(d)(3) .

Pierce v. Commissioner

61 T.C. 424 · United States Tax Court · Jan 3, 1974

Offices (or franchises) to carry on a bookkeeping service were established in various cities in the States where Bookkeepers Business Service Co., Inc., corporations had been incorporated. … He labels Schlecht as “clearly erroneous” (id. at 447, fn. 215), and cites Hulsether with approval (id. at 414, fn. 51).

Harmon v. Commissioner

1 T.C. 40 · United States Tax Court · Nov 18, 1942

In such a case they not. merely make their contract with reference to the law but are deemed to incorporate the unchanged provisions of the legal community into their contract, and clearly contract is the legal basis of this … On the other hand, two equally well' qualified witnesses testified on behalf of the respondent that in their opinions petitioner’s royalty interests did not become absolutely worthless in 1989; that they thought it possible