Case law

Isenbergh v. Commissioner

31 T.C. 1046 · United States Tax Court · Feb 26, 1959

Section 117 clearly contemplates the exclusion from income of expenses relating to travel, research, clerical help, or equipment which are incident to a fellowship grant, but only to the extent the amounts are expended by … The record does not establish that the furnishings would have been put to similar use for 5 years.

Pusch v. Commissioner

39 T.C.M. 838 · United States Tax Court · Jan 10, 1980

*588 that the organization qualifies under section 501(c)(3) of the Internal Revenue Code . … In our view, this testimony does not show an irrevocable commitment by the Church to dispose of the assets to another qualifying charity upon dissolution. In fact, it establishes to the contrary.

Payne v. Commissioner

30 T.C. 1044 · United States Tax Court · Aug 14, 1958

In order to qualify for F. H. A. mortgage insurance it was required that each corporation issue $100 of preferred stock to the F. H. A. … This subsection is clearly applicable, since the land was received in a nontaxable exchange and petitioners’ prior acts in regard to the property constitute “construction.”

New Mexico Bancorporation & Subsidiaries v. Commissioner

74 T.C. 1342 · United States Tax Court · Sep 23, 1980

In order to qualify to receive public funds, a bank, at the time of deposit of funds, had to be able to meet the legal pledge requirements for acceptance of these deposits. … They clearly were aware, however, that tax-exempt bonds were being selected and used as part of the collateral by First National to secure repurchase agreements.

RP Golf, LLC v. Comm'r

111 T.C.M. 1362 · United States Tax Court · Apr 28, 2016

- 22 - [*22] Under section 170(h)(1), a “qualified conservation contribution” is a contribution (1) of a “qualified real property interest,” (2) to a “qualified organization,” … Because it has not been established that all of the requirements of section 170 have been satisfied for the noncash charitable contribution of a qualified conservation contribution, the balance of those requirements, the

Deborah L. Smith v. Commissioner

140 T.C. No. 3 · United States Tax Court · Feb 28, 2013

In other words, for the majority, petitioner's expatriation is not, in and of itself, sufficient to qualify her for an extended (150-day) period to file a petition. G. … A waiver of sovereign immunity "cannot be implied but must be unequivocally expressed." United States v. King, 395 U.S. 1, 4 (1969).

Lemay v. Commissioner

53 T.C.M. 862 · United States Tax Court · May 19, 1987

While an exact definition of "abode" depends upon the context in which the word is used, it clearly does not mean one's principal place of business. … Sec. 911(d) provides, in part, as follows: (1) Qualified individual. -- The term "qualified individual" means an individual whose tax home is in a foreign country and who is -- (A) a citizen of the United States and establishes

Sierracin Corp. v. Commissioner

90 T.C. 341 · United States Tax Court · Mar 9, 1988

The absence of such inventories in this case is therefore not determinative of whether petitioner’s products qualify under the regulation. … Respondent admits that “a multi-unit contract may still qualify if it exhibits characteristics which justify the use of the completed contract method.”

Siegel v. Commissioner

78 T.C. 659 · United States Tax Court · Apr 26, 1982

The appropriate forms were filed to have the partnership qualified as a limited partnership under New York law. As of the date of trial of this case, Mr. … Although the overall expectation of profit may not have been reasonable, the facts clearly indicate that the partnership did have the intent and objective of realizing a profit.

Albertson's, Inc. v. Commissioner

95 T.C. 415 · United States Tax Court · Oct 9, 1990

Petitioner's purpose in establishing the DCA's and offering them to its executives and directors was to attract and retain the services of qualified persons for those positions. … Employers may take immediate deductions for contributions actually made to "qualified plans." Strict requirements must be met to achieve qualified status.

Minihan v. Comm'r

138 T.C. 1 · United States Tax Court · Jan 11, 2012

Her interest’s survival of the levy Under Nat’l Bank of Commerce, the IRS clearly has the right to levy on a delinquent taxpayer’s joint bank accounts. … exists as a result of the innocent spouse qualifying for such relief.”

Simon v. Comm'r

90 T.C.M. 302 · United States Tax Court · Sep 21, 2005

Simon qualify as an innocent spouse under IRC section 6015 for tax year ending 1998? No, the taxpayer does not qualify for relief as an innocent spouse for tax year 1998. … Does the taxpayer qualify for equitable relief under IRC § 6015(f)? In my opinion, no, the taxpayer does not qualify for equitable relief.

Estate of Frane v. Commissioner

98 T.C. 341 · United States Tax Court · Mar 31, 1992

Clearly, decedent and his children could have chosen to structure their transactions as simple sales of stock for specific, noncontingent rights to payment. However, they did not do so. … This Court has held that where a taxpayer has entered into a written agreement providing for specific terms, the tax consequences of which are at issue, strong proof must be adduced by the taxpayer seeking to establish a

Roblene, Inc. v. Commissioner

77 T.C.M. 1998 · United States Tax Court · May 13, 1999

Petitioner established the ESOP and the trust as of August 12, 1985, effective for plan years beginning on and after August 12, 1985. … Petitioner has not argued or established that any corrective measures were taken to reduce these additions. See sec. 1.415-6(b)(6), Income Tax Regs.

Fawn Fashions, Inc. v. Commissioner

41 T.C. 205 · United States Tax Court · Nov 15, 1963

We find, and so hold, on the basis of the considerations discussed above and on the entire record, that the petitioner has not established that the principal purpose for its acquisition was other *40 than to obtain the benefit … Respondent's regulation clearly covers the situation here. Petitioner's sales activities ceased about the end of 1955 and the corporation remained inactive for about 2 years, until L & B revived it early in 1958.

Arrigoni v. Commissioner

73 T.C. 792 · United States Tax Court · Feb 6, 1980

The regulations make it clear that only bona fide debts which become worthless qualify for the deduction. Sec. 1.166-l(c), Income Tax Regs. … It is well established that in order to qualify for a deduction for taxes paid, a taxpayer must show that he not only paid the . taxes in question, but that the taxes were imposed on him by the taxing authority.

Crane v. Commissioner

49 T.C. 85 · United States Tax Court · Nov 17, 1967

The benefit to the people of Oklahoma from allaying this confusion clearly outweighs the detriment to individuals who refused to avail themselves of. a simple and reasonable procedure for establishing their property rights … has previously been established of record, as hereinabove provided.

Matut v. Commissioner

88 T.C. 1250 · United States Tax Court · May 11, 1987

In this case, Lignarolo was required to deposit funds in designated bank accounts where the funds would clearly lose their identity. … The State of Florida, Department of State, has no record that COINPA, or the other foreign corporation involved in this matter INAVI, S.A., had ever qualified to do business as foreign corporations.

CRSO v. Comm'r

128 T.C. 153 · United States Tax Court · Apr 30, 2007

Petitioner contends that under well-established criteria for determining a trade or business, as applied in Commissioner v. … Alternatively, petitioner argues that even if its rental activity is deemed to be a “trade or business” under section 502(a), it qualifies for the section 502(b)(1) exclusion.

Feldman v. Commissioner

84 T.C. 1 · United States Tax Court · Jan 8, 1985

Because there was no actual rental of a portion of the home, argues respondent, petitioner must qualify under section 280A(c)(l) before he may deduct the home office expenses. … They would not be permitted, of course, if petitioner had not established that a clearly identifi-ablé physical space was the subject of a lease; that such space had a determinable rental value; and that the deductions claimed