Case law

Estate of Engelman v. Comm'r

121 T.C. 54 · United States Tax Court · Jul 24, 2003

In 1990, H and D, husband and wife, established a living trust. The terms of the trust provided for an allocation of trust assets between two separate trusts, Trust A and Trust B, upon the death of the first spouse. … Federal courts have construed gifts to foreign political units, when clearly restricted to charitable purposes, as gifts in trust within the meaning of section 2055(a)(3) . E.g., Kaplun v.

Ashland Oil, Inc. v. Commissioner

95 T.C. 348 · United States Tax Court · Sep 27, 1990

or similar establishment is. … He also, however, does not expressly question that characterization, which petitioners clearly asserted in their motion.

Auborn v. Commissioner

93 T.C. 612 · United States Tax Court · Nov 20, 1989

According to petitioner, the statute does not explicitly require inclusion in income of an otherwise qualified award simply because the award is made by a recipient’s employer. … It is well established that petitioners bear the burden of proof on this issue. Bixby v. Commissioner, 58 T.C. 757, 791-792 (1972).

Powers v. Commissioner

100 T.C. 457 · United States Tax Court · May 25, 1993

The fact that the Commissioner eventually loses or concedes the case is not in itself sufficient to establish that a position is unreasonable, Broad Ave. Laundry & Tailoring v. … Sovereign immunity is not a bar to imposition of rule 11 sanctions against the United States. Adamson v. Bowen, 855 F.2d 668, 672 (10th Cir. 1988); see also United States v.

Dew v. Commissioner

91 T.C. 615 · United States Tax Court · Sep 14, 1988

For a charitable contributions deduction under section 170, petitioner must establish that he made a “charitable contribution” or “gift” to a qualified entity organized and operated exclusively for the exempt purpose no part … On each and every ground discussed above, petitioner has failed to establish his entitlement to the charitable contributions deductions he claims.

Lemmen v. Commissioner

77 T.C. 1326 · United States Tax Court · Dec 23, 1981

However, he was qualified to independently evaluate the office operations and business practices of CCR from a managerial standpoint. … One such analysis, absent the notes containing qualifying assumptions and explanations, is set forth below for illustrative purposes as shown on p. 1330.

TOLLIVER v. COMMISSIONER

62 T.C.M. 770 · United States Tax Court · Sep 19, 1991

No argument was advanced that STRS was an individual retirement plan, and the record clearly establishes it was not. It was, as earlier stated, a qualified plan under section 401(a). … Petitioner did not articulate an argument that STRS constitutes an annuity contract as contemplated in section 403(b)(1), 3 but unless such is the case, *518 the transfer clearly did not fall within the purview of that section

Estate of Gribauskas v. Commissioner

116 T.C. 142 · United States Tax Court · Mar 8, 2001

However, these regulations generally adopt principles established in case law and published IRS positions. * * * There is no indication that Congress intended to supersede this well-established case law and administrative … Precedent and logic clearly establish that a private annuity, for purposes of the tables, may be both unsecured and independent of any particular corpus. See Dix v.

Canterbury v. Commissioner

99 T.C. 223 · United States Tax Court · Aug 17, 1992

The standards they establish are objective and leave nothing to chance. … Ahern was maintaining McDonald’s standards and suggested that he seek a qualified buyer. Mr.

Lowenstein v. Commissioner

3 T.C. 1133 · United States Tax Court · Jul 21, 1944

They duly qualified as such and letters testamentary were issued to them on or about September 18, 1941. … The court held that the grant of the widest possible investment powers to the trustee, including the right to enter into speculative transactions, clearly does not authorize the trustee to use the trust assets for his own

Senior Inv. Corp. v. Commissioner

2 T.C. 124 · United States Tax Court · Jun 15, 1943

The rule established by the above cited cases is applicable here notwithstanding the provisions of section 501 (a) of the Second Revenue Act of 1940. … The petitioner therefore qualifies as a deficit corporation under section 26 (c) (3), supra.

Harris v. Comm'r

107 T.C.M. 1363 · United States Tax Court · Apr 16, 2014

Achieving such success clearly required a high level of investment from both K.H. and his family. … Although section 7491 may shift the burden of proof in specified circumstances, petitioner has not established that he meets the prerequisites under section 7491(a)(1) and (2) for such a shift.

Walker v. Commissioner

37 T.C. 962 · United States Tax Court · Feb 21, 1962

that general Acts of Congress do not apply to Indians unless so worded as clearly to manifest an intention to include Indians in their operation. … not apply to Indians unless so worded as to clearly manifest an intention to include Indians in their operation— we regard the statement of the Supreme Court in Squire v.

Blue Diamond Coal Co. v. Commissioner

31 T.C. 777 · United States Tax Court · Jan 22, 1959

We discuss infra the question of whether or not petitioner has qualified for 722 relief. Since we find it has not qualified, there is no occasion for us to discuss the problem of reconstruction. … It is likewise our view that consideration of the two factors together does not qualify petitioner for relief.

Skripak v. Commissioner

84 T.C. 285 · United States Tax Court · Feb 26, 1985

Although the regulations under section 170 do not specify whether a wholesale or retail market is to be used, the answer clearly provided elsewhere is that the retail market must be used under the circumstances existing herein … To establish this second point, petitioners’ expert witness, John Albers, attempted to construct an elaborate statistical model to establish a correlation between BFL’s catalog retail list prices and the retail prices (based

Fuchs v. Commissioner

47 T.C. 199 · United States Tax Court · Nov 23, 1966

Fuchs — decedent’s widow (hereinafter referred to as Pearl) — are the duly appointed, qualified, and acting coadministrator and coadministratrix, respectively, of decedent’s estate. … In the case before us, Miller (the partners’ insurance agent), failed to effectuate the partners’ explicit directions and intentions and, consequently, the Continental Casualty policies similarly failed to reflect clearly

Koch v. Commissioner

71 T.C. 54 · United States Tax Court · Oct 23, 1978

The owner of the mineral interests or perpetual water rights could also make qualifying section 1031(a) exchanges for other land. … Yet it is well established that the execution of such a lease is not a transaction in which income is realized. It is only when the lessor-owner parts with his fee simple interest that a disposition occurs.

Pritchett v. Commissioner

63 T.C. 149 · United States Tax Court · Nov 13, 1974

It is, of course, well established that even though petitioner is a dealer in land, he still has the right to acquire land and hold it for investment purposes. Maddux Construction Co., supra; Randolph D. … We believe the statute clearly contemplates that when two parcels of real property are sold using separate documents to witness the transfers, the accounting for purposes of section 453 must be made with respect to each separate

Deihl v. Commissioner

134 T.C. 156 · United States Tax Court · Feb 23, 2010

We do not here decide whether petitioner qualifies for relief from joint and several liability under sec. 6015. 3 Mr. … We found that the record clearly established that the taxpayer husband had participated meaningfully in a prior court proceeding.

Estate of Kinney v. Commissioner

39 T.C. 728 · United States Tax Court · Jan 31, 1963

Irving Trust Co. is the duly qualified and presently acting executor of the estate of Anna Hart Kinney, deceased, under letters testamentary issued on June 26,1956, by the Surrogate’s Court of New York County, State of New … Here decedent had clearly accepted her interest in the trust established by her father. Under the holding in Matter of Osborne, supra, decedent “must be awarded” the stock dividends paid out of earnings.