Case law

C.B.C. Super Markets, Inc. v. Commissioner

54 T.C. 882 · United States Tax Court · Apr 28, 1970

Cicio was the person who was acting for the corporation in both proceedings, criminal and civil, and because of this the corporation has clearly had its “day in court” on the fraud issue. … But if respondent had proved fraud by offering the same evidence which was used at the criminal trial, the corporation could not expect immunity because of the innocence of its minority shareholders. Bender v.

Armantrout v. Commissioner

67 T.C. 996 · United States Tax Court · Mar 23, 1977

Hamlin, Inc., established and funded an educational trust arrangement providing for the payment of the education expenses of the children of its key employees. … Typically, payments of the children's expenses were made directly to the school or creditor providing the service which qualified under the Educo plan.

Smith v. Comm'r

56 T.C. 263 · United States Tax Court · May 12, 1971

Each child thereafter executed an instrument establishing a trust designed to fund the annuities. … However, as we indicated in our Findings of Fact, the record before us does not clearly establish the precise chronology of the transactions which occurred between late June and early August of 1964.

Middleton v. Commissioner

77 T.C. 310 · United States Tax Court · Aug 10, 1981

Brumback, 58 F.2d 128 (6th Cir. 1932), require the loss of title to establish the loss where, as here, the loss is reasonably certain in fact and ascertainable in amount. 4 We have found no subsequent cases requiring a different … In this case, Madison clearly took all necessary steps to abandon the respective properties for which the losses are claimed for 1975 and 1976.

Toyota Town, Inc. v. Commissioner

79 T.C.M. 1457 · United States Tax Court · Feb 8, 2000

Rather, the Commissioner, relying upon his authority under section 446(b), administratively established in Rev. … Where the taxpayer has used a method of accounting that does not clearly reflect income, the Commissioner has considerable discretion to determine a method clearly reflecting income that the taxpayer must use.

Morrow-Thomas Hardware Co. v. Commissioner

22 T.C. 781 · United States Tax Court · Jun 30, 1954

That there was a prolonged drought, with resulting crop failures and dust storms, which were unusual in duration and effect in petitioner’s trade territory, is definitely and clearly shown by the evidence, and we are thus … (a) General Rule. — In any case in which the taxpayer establishes that the tax computed under this subchapter (without the benefit of this section) results in an excessive and discriminatory tax and establishes what would

Cave Buttes, L.L.C. v. Comm'r

147 T.C. No. 10 · United States Tax Court · Sep 20, 2016

R asserted that C failed to attach a qualified appraisal report to its return and that it also failed to use a qualified appraiser. … a qualified appraiser.

Orr v. Commissioner

78 T.C. 1059 · United States Tax Court · Jun 17, 1982

Moreover, the record clearly reveals that after ST was incorporated, ST, Inc., carried on the same business that had been carried on by ST. … The customer deposit liabilities at issue in the instant case, however, are clearly distinguishable from the accounts payable in Focht.

Reeves v. Commissioner

71 T.C. 727 · United States Tax Court · Feb 6, 1979

And the decision itself was also stated with unmistakable clarity: We think, however, that the authorities have clearly established the applicable rule of law to be that the consideration for whatever stock is acquired by … For we must ask what rule of law the majority opinion establishes.

Cloud v. Commissioner

97 T.C. 613 · United States Tax Court · Dec 9, 1991

Congress clearly intended that direct contributions to political organizations remain nondeductible under section 162. 6 In sum, review of these four categories of nondeductible expenses establishes that whether a payment … Public policy, in other circumstances, generally is not sufficiently clearly defined to justify the disallowance of deductions.

McClintock-Trunkey Co. v. Commissioner

19 T.C. 297 · United States Tax Court · Nov 24, 1952

Opper, Judge: Petitioner’s contributions to its employees’ profit-sharing trust in excess of the amounts called for by the previously approved plan are a clearly forbidden deduction under section 23 (p) (1) (C), Internal … As in Produce Reporter Co., “We deem it unnecessary to pass upon the validity of the respondent’s regulations” requiring that a trust secure respondent’s approval before it can qualify for exemption under section 165 (a).

Estate of Smith v. Commissioner

79 T.C. 313 · United States Tax Court · Aug 16, 1982

Such activity alone does not qualify as medical care, and the retirement community did not regularly engage in providing the type of care or services indicated in section 213(e)(1). Rose v. … The facts in this case clearly distinguish it from Counts v. Commissioner, supra, wherein we held that the expenses of housing the taxpayer’s father in a nursing home were deductible as medical expenses.

Liddle v. Commissioner

103 T.C. 285 · United States Tax Court · Aug 22, 1994

Wear and tear clearly are factors to be considered in fixing or determining the useful life of property. See sec. 1.167(a)-l(b), Income Tax Regs. … Memo. 1990-459 (petitioner failed to establish that painting had determinable useful life); Rev. Rul. 68-232, 1968- 1 C.B. 79 .

Shriver v. Commissioner

85 T.C. 1 · United States Tax Court · Jul 1, 1985

Respondent clearly did not rest merely on the presumption of correctness in issuing his notice of deficiency. … However, we have found that the evidence established that the informant’s statements were not trustworthy.

Tweeddale v. Commissioner

92 T.C. 501 · United States Tax Court · Mar 22, 1989

However, the Seventh Circuit nevertheless held: under the broad language of sec. 6700, there is nothing to prevent a tax protest group from qualifying as an “abusive tax shelter.” … The words “any other plan or arrangement” are clearly broad enough to include a tax protestor group. * * * [ 827 F.2d at 1148 .] We agree.

Estate of O'Connor v. Commissioner

69 T.C. 165 · United States Tax Court · Nov 3, 1977

Cl. 1972) , which dealt with the allocation as between beneficiaries of income that clearly qualified as distributions deductions to the estate. *65 Having reached the conclusion that, by virtue of section 1.663(a)-2 of respondent's … was the effectuation of a congressional policy expressed through another Code section when that section operated simultaneously with the grantor trust rules. 7 *90 In the instant case, the decision as to whether the trust established

Shaw Constr. Co. v. Commissioner

35 T.C. 1102 · United States Tax Court · Mar 21, 1961

This certificate established the maximum loan the Veterans’ Administration would insure and the maximum selling price that each lot and house could be sold for to a qualified veteran. … reflect the income, the computation shall be made in accordance with such method as in the opinion of respondent does clearly reflect the income.

Anderson v. Commissioner

56 T.C. 1370 · United States Tax Court · Sep 27, 1971

a two-pronged argument for the proposition that petitioner is entitled only to treat the payment as a long-term capital loss: (1) Petitioner has not satisfied the requirement of section 162(a), in that he has failed to establish … reversing 48 T.C. 815 (1967), involved the question of whether payment for an item which had been deducted as an expense in an earlier year, represented the “recovery” of an amount previously deducted or the proceeds of a qualifying

Estate of Roberts v. Commissioner

59 T.C. 128 · United States Tax Court · Oct 19, 1972

Ray Roberts (hereinafter referred to as the petitioner) was appointed executor of her estate on June 14,1966, and duly qualified as such, within the time and manner prescribed by law. … At the time of her death, decedent owned no right, title, or interest, or a privilege or a benefit in, to, or incidental to said mineral estate other than that created, established, and provided for under, by virtue of, and

Zaffaroni v. Commissioner

65 T.C. 982 · United States Tax Court · Feb 17, 1976

In her hands, such attributed income did not qualify for exclusion under section 911 because it was not foreign income earned by a United Statés citizen. … To the contrary, the only definitional provisions in section 871(c) on being engaged in United States business prescribe objective income limits, and the stipulated facts in the instant case clearly establish that Alejandro