Case law

Freesen v. Commissioner

84 T.C. 920 · United States Tax Court · May 20, 1985

All joint venturers will be advised by the sponsoring joint venturer as to any bank accounts established. … All joint venturers will be advised by the sponsoring joint venturer as to any bank accounts established.

Coady v. Commissioner

33 T.C. 771 · United States Tax Court · Jan 29, 1960

under section 355 because of failure to satisfy the active business requirements or the 20 percent distribution requirement, it will nevertheless qualify under section 355 if it is established to the satisfaction of the … This clearly contemplated the separation of distinct businesses. See H. Rept. No. 1337, 83d Cong., 2d Sess., p. A124.

Lockhart Creamery v. Commissioner

17 T.C. 1123 · United States Tax Court · Jan 8, 1952

The facts presented by petitioner established that the business of the milk plant showed a steady growth during the 24 months, and they further established that the earnings of petitioner did not reach by the end of the base … The Internal Revenue Code does not define “committed,” 1 but the respondent has set forth in some detail the “course of action” necessary to qualify as a commitment.

King v. Comm'r

121 T.C. 245 · United States Tax Court · Sep 26, 2003

Section 151 provides exemption deductions for qualified dependents of a taxpayer in computing taxable income. … The Form 8332 itself clearly demonstrates that Mrs.

Ford Motor Co. v. Commissioner

102 T.C. 87 · United States Tax Court · Jan 31, 1994

In the context of Prabel, the Commissioner and this Court had available established alternative methods of reporting the transaction that more clearly reflected income. … clearly reflect income.

Brittingham v. Commissioner

66 T.C. 373 · United States Tax Court · Jun 3, 1976

Daring the years in issue, Juan, his wife, and Roberta owned all the stock of Cerámica, except for a few qualifying shares. … However, the evidence produced at the trial of this case clearly established that during the years 1963 through 1966, the Dal-Monte tile was far superior to Procesa tile in quality, availability, and reputation.

Werbelovsky v. Commissioner

9 T.C. 689 · United States Tax Court · Oct 15, 1947

Persons liable for return. — The Internal Revenue Code provides that the duly qualified executor or administrator shall file the return. * * * If, in any ease, the ejecutor is unable to make a complete return as to amy part … C. 1175, 1186 , “Moreover, the whole question is colored by the protracted delay in filing the return. * * * All of these circumstances combine to show clearly a lack of reasonable cause for failure to file, if not willful

Tate & Lyle, Inc. v. Commissioner

103 T.C. 656 · United States Tax Court · Nov 15, 1994

Since no citizen enjoys immunity from that burden, its retroactive imposition does not necessarily infringe due process. . . .” [United States v. Carlton, 512 U.S. at_, 114 S. Ct. at 2023 (quoting Welch v. … Clearly, that could not occur under the language and intent of sec. 267.

Oneal v. Commissioner

84 T.C. 1235 · United States Tax Court · Jun 4, 1985

That the note may in fact be paid at some later date is not sufficient to establish the existence of such a requirement. … Our holding and logic in Wing, Maddrix, and Vastola are squarely on point and clearly apply to the instant case.

Hallmark Research Collective

United States Tax Court · Nov 29, 2022

When the BTA was first established, the Revenue Act of 1924 made no mention of the BTA’s “jurisdiction”. … Such is the well established rule, which is not challenged by the taxpayer”). Mindell v.

Crow v. Commissioner

79 T.C. 541 · United States Tax Court · Sep 27, 1982

However, it seems plain that the new provisions do not establish a wide open field for any kind of asset to qualify as a business asset merely because it may have some connection with a taxpayer’s trade or business. … And although the types of property explicitly identified in that narrow range of assets may not be exclusive, the business relationship must nevertheless be clearly established.

Edward Orton, Jr., Ceramic Foundation v. Commissioner

56 T.C. 147 · United States Tax Court · Apr 26, 1971

The American Ceramics Society cooperates with ASTM in establishing this standard. The Orton Pyrometric Cones have been accurately established as a reference standard by the National Bureau of Standards. … This clearly indicates that the petitioner, in its fellowship program, was involved in the selection of individuals and not institutions.

WOLF v. COMMISSIONER

43 T.C. 652 · United States Tax Court · Feb 17, 1965

The income thus qualifying as partnership dividend income is taxable to you to the extent of your distributive share thereof. … However, as clearly pointed out in Gregory v. Helvering, supra, what actually occurred is decisive, rather than the taxpayer’s motive.

Catterall v. Commissioner

68 T.C. 413 · United States Tax Court · Jun 22, 1977

Petitioners also contend that the specific provisions of the reorganization sections of the Code take precedence over the general provisions of section 483 under the well-established rule of statutory construction that "a … Fox is clearly distinguishable from the facts of the instant case.

Darling v. Commissioner

43 T.C. 520 · United States Tax Court · Jan 29, 1965

This principle is well established. See Hamm v. Commissioner, 325 F. 2d 934 (1963), affirming a Memorandum Opinion of this Court, and the numerous cases therein cited. … to a condition or a power sets out types of transfers which will not qualify for reasons essentially similar to those contained in the Estate Tax Regulations.

Olson v. Commissioner

48 T.C. 855 · United States Tax Court · Sep 21, 1967

framework of the policies established for the group. … Congress clearly intended to facilitate by according to them nonreeognition of present gain.

De Paolis v. Commissioner

69 T.C. 283 · United States Tax Court · Nov 28, 1977

These "payments in lieu of wages" qualified him *288 for the "sick pay" exclusion until the time he would ordinarily have retired. … Clearly enough, that which petitioner received was a pension from a public retirement system as defined in the statute.

Kansas City S. Indus. v. Commissioner

98 T.C. 242 · United States Tax Court · Mar 5, 1992

Glenshaw Glass Co., 348 U.S. 426, 431 (1955), which broadened the definition of income to include all “undeniable accessions to wealth, clearly realized, and over which the taxpayers have complete dominion.” … Respondent also asserts that petitioner failed to meet its burden of proof under Rule 142(a) because there is no evidence properly before the Court that establishes that petitioner's computer software was tangible personal

Ketter v. Commissioner

70 T.C. 637 · United States Tax Court · Aug 9, 1978

Benedict’s College to be used for the general purpose of establishing a professorship in its accounting department. … and therefore, the partnership interests do not qualify for recognition under section 704(e)(1).

Bank One Corp. v. Comm'r

120 T.C. 174 · United States Tax Court · May 2, 2003

O’Brien was qualified by the Court as an expert in accounting. … The caselaw does, however, establish the converse of respondent’s proposition; i.e., the Commissioner lacks the discretion to change a taxpayer’s method of accounting if the taxpayer establishes that the method clearly reflects