Case law

Beech Trucking Co. v. Comm'r

118 T.C. 428 · United States Tax Court · May 23, 2002

Moreover, the record does not always clearly distinguish the roles of Beech Trucking and ATS with respect to the drivers’ activities. … Clearly, the drivers’ work was part of the regular business of Beech Trucking.

Humboldt Shelby Holding Corp. v. Comm'r

2014 T.C. Memo. 47 · United States Tax Court · Mar 18, 2014

Haber’s request for immunity. Consequently, Mr. … Haber had been available to testify, it could have established that it had nontax reasons for engaging in the option transaction. We find this unlikely.

Jennings v. Commissioner

10 T.C. 323 · United States Tax Court · Feb 19, 1948

The Supreme Court of Tennessee on October 2, 1943, affirmed this construction of the will, saying in its opinion that: When the will is considered as a whole, which clearly shows a well considered general scheme of disposal … Such was the testimony of the husband's attending physician and the opinion testimony of other well qualified medical authorities.

Gladstone Foundation v. Commissioner

77 T.C. 221 · United States Tax Court · Aug 6, 1981

Petitioner is a testamentary trust established under the Will of J. David Gladstone, who died on June 14, 1971. As directed by Mr. … The 900 days consumed in this case clearly exceed the 2 years which elapsed in B.H.W. Anesthesia Foundation v. Commissioner, supra, and the. 21 months in BBS Associates, Inc. v.

15 W. 17th St. LLC v. Comm'r

147 T.C. No. 19 · United States Tax Court · Dec 22, 2016

The Trust is an organization described in section 501(c)(3) and is a “qualified organization” under section 170(h)(3). … The first clause establishes whether section 170(f)(8)(A) applies when the donee organization files a return, and the second clause merely establishes that the Secretary may provide alternative rules detailing how a donee

Hewlett-Packard Co. & Consolidated Subsidiaries v. Commissioner

139 T.C. 255 · United States Tax Court · Sep 24, 2012

Stat. at 1774, 1775. 8 That section allows a tax- payer to elect a separate AIRC method of computing the research credit under section 41(a)(1) and establishes … Clearly then, Black’s Law Dictionary’s definition of ‘‘gross receipts’’ contradicts its referenced sources.

Shull v. Commissioner

30 T.C. 821 · United States Tax Court · Jun 30, 1958

Petitioners argue the foregoing establishes that the adoption of the plan was on January 30,1952, which means their elections, which were filed April 29,1952, were filed more than 30 days after the adoption of the plan, in … The question comes down to whether the election can be withdrawn when it is filed under a taxpayer’s misconception of his rights which are quite clearly spelled out in the statutes.

Standard Hosiery Mills, Inc. v. Commissioner

27 T.C. 525 · United States Tax Court · Dec 18, 1956

that *24 you failed to qualify for relief under the provisions of section 722 of the Internal Revenue Code " of 1939. … Petitioner has established that no such facts exist in the instant case. 8.

Taproot Admin. Servs. v. Comm'r

133 T.C. 202 · United States Tax Court · Sep 29, 2009

But the regulation's establishment as a general principle that title won't matter if stock is held by one entity for another was an avulsive change. … Mead Corp. , supra , because they clearly fail the test's second prong. See Nelson v.

Jacobs v. Commissioner

62 T.C. 813 · United States Tax Court · Sep 19, 1974

He felt it advisable first to explore his feelings about marriage with the psychiatrist in hopes of establishing a long-lasting and productive marital relationship. … Kelly is clearly distinguishable.

Brosi v. Comm'r

120 T.C. 5 · United States Tax Court · Jan 13, 2003

Furthermore, Congress clearly intended that the physical or mental impairment of the taxpayer be substantial. … The Secretary has established such form and manner in Rev. Proc. 99-21, 1999- 1 C.B. 960 .

Radin v. Commissioner

53 T.C.M. 1339 · United States Tax Court · Jul 20, 1987

education at issue and those he is qualified to perform afterwards. … Petitioner established that he provided Laura with $ 1,300 of support in 1983, 2 but because he has no contact with Alice, he could not establish the amount of Laura's total support during that year.

Schmidt Baking Co. v. Commissioner

107 T.C. 271 · United States Tax Court · Nov 14, 1996

Clearly, section 404(a)(5) on its face provides no clear guidance to the question before us, since it speaks (first sentence) in terms of “includable in income” in respect of deferred compensation other than vacation pay … Prior to 1987, section 404(a)(5) contained only the first sentence; the rules governing vacation pay were contained in section 463, which provided for a deduction based on the establishment of a reserve.

Buckeye Countrymark v. Commissioner

103 T.C. 547 · United States Tax Court · Nov 9, 1994

For Federal tax purposes, it qualified as an exempt farmers’ cooperative under section 521 and its predecessors. … It is that amount which establishes the maximum amount which may be deducted as a patronage dividend. Sec. 1382(b).

Pike v. Commissioner

44 T.C. 787 · United States Tax Court · Sep 10, 1965

The contract-holders were not promised immunity from prosecution for paying Cardinal the profits from the sale of .the contract stock. … Commissioner, supra, is clearly distinguishable, since the deductions there disallowed were payments of fines for violations of State law, and allowance of deductions would have diluted the intended penalties.

Huffman v. Commissioner

61 T.C.M. 2289 · United States Tax Court · Apr 2, 1991

In interpreting section 7430 , we bear in mind that "Except to the extent it has waived its immunity, the Government is immune from claims for attorney's fees. … Therefore, we find that petitioners have not established a "special factor" to justify an increased rate under section 7430 .

Hauser v. Commissioner

45 T.C.M. 215 · United States Tax Court · Nov 29, 1982

The deduction claimed clearly does not qualify under that section. … was clearly not the "principal place of business for [a] trade or business [of petitioner]."

Berry Petroleum Co. v. Commissioner

104 T.C. 584 · United States Tax Court · May 22, 1995

This fact, plaintiff claims, establishes that Berry undervalued Rincon. … Although the establishment of an initial purchase price may be more clearly a part of the process of acquisition than the issues in the Wiegand litigation, our task in the case at hand is “to determine whether the origin

First Western Government Secur., Inc. v. Commissioner

94 T.C. 549 · United States Tax Court · Apr 9, 1990

In 1969, the Tax Court was established by Congress as an article I court. Sec. 7441. … (f) Qualified State Individual Income Taxes. — For purposes of this section, a deficiency placed in dispute or claimed overpayment with regard to a qualified State individual income tax to which subchapter E of chapter 64

Fibel v. Commissioner

44 T.C. 647 · United States Tax Court · Jul 28, 1965

as a corporation in liquidation under section 337(a) of the 1954 Code; or whether the corporation failed to qualify under section 337(a) because it (a) failed to adopt a plan of liquidation until after the date on which … Clearly, the direct cash distributions to the brothers were “transfers” to them within the intendment of section 6901 of the 1954 Code, the statute that pertains to transferee liability.