Case law

Sundstrand Corp. v. Commissioner

96 T.C. 226 · United States Tax Court · Feb 19, 1991

Kutsenda qualifies as an expert witness for purposes of rendering expert opinions regarding accounting issues. Mr. … , the payments under the [SunPac license] Agreement qualified for the reduction in withholding under the Act.

Medical-Surgical Group, Inc. v. Commissioner

33 T.C. 888 · United States Tax Court · Feb 16, 1960

We agree that the personal holding company tax was intended to be applied automatically to any corporation clearly qualifying as such, but, being a penalty tax, we do not think it should be applied unless the corporation … does clearly come within its terms.

Kalinski v. Commissioner

64 T.C. 119 · United States Tax Court · Apr 28, 1975

We believe the factual evidence clearly indicates that the Center is encompassed within the definition of a “nonappropriated fund” used in the Auditor General’s training manual stipulated into evidence in this case, which … It may be — although this question was left undecided by Brummitt — that military nonappropriated fund activities automatically qualify as United States agencies under section 911(a)(2). See Frank E.

Schultz v. Commissioner

50 T.C. 688 · United States Tax Court · Jul 31, 1968

If the property qualifies .as business or investment property, such expenditures are normally considered to ibe deductible expenses. Higgins v. United States, 110 Ct. Cl. 204 , 75 F. Supp. 252 (1948); cf. … In any event, it is well established that a determination by respondent may be sustained on grounds other than those urged by him; the only requirement is that the determination be legally correct. See Blansett v.

Finoli v. Commissioner

86 T.C. 697 · United States Tax Court · Apr 16, 1986

The agreements entered into by Cofman, as general partner of Brooksville, were clearly a package deal. … Petitioners claimed a qualified investment in used property with a useful life of 7 or more years, qualifying for the investment tax credit, in the amount of $2,450, as their distributive share of investment tax credit from

Gina Jaha

United States Tax Court · Mar 25, 2025

The record clearly shows that Mr. … ’s income using a method that clearly reflects the full amount received.

Southern Dredging Corp. v. Commissioner

54 T.C. 705 · United States Tax Court · Mar 31, 1970

The right to this exemption is sometimes qualified in the application of section 269(a), which provides, in pertinent part, as follows: SEO. 269. ACQUISITIONS MADE TO EVADE OR. AVOID INCOME TAX. … [Respondent contends quite ardently that an examination of the record as a whole points quite clearly to the nonbusiness, tax avoidance motives of Richard and Duane Merritt.

Chase Nat'l Bank v. Commissioner

25 T.C. 617 · United States Tax Court · Dec 22, 1955

Husband's will established a residuary trust of community property, naming wife as life beneficiary. … This trust was clearly testamentary. Daniel gave away nothing while he lived.

Simpson v. Commissioner

69 T.C.M. 2513 · United States Tax Court · May 2, 1995

To qualify as the "prevailing party", the taxpayer must establish that (1) the position of the United States in the proceeding was not substantially justified; (2) the taxpayer has substantially prevailed with respect to … As originally enacted, section 7430 required that a taxpayer establish that the position of the United States was unreasonable.

Ehret-Day Co. v. Commissioner

2 T.C. 25 · United States Tax Court · Jun 8, 1943

Therefore, in accordance with its established practice of bookkeeping, the petitioner was warranted in accounting for the profits of the contract in the year 1922. … Moreover, Day was a qualified construction engineer.

Alli v. Comm'r

2014 T.C. Memo. 15 · United States Tax Court · Jan 27, 2014

Thus, petitioners have failed to establish that Mr. Jones is a qualified appraiser as defined by section 170(f)(11)(E)(ii). … As explained earlier, petitioners have failed to establish that Mr. Jones is qualified to appraise Gladstone.

Featherstone v. Commissioner

22 T.C. 763 · United States Tax Court · Jun 30, 1954

Nor can such payments qualify as advance royalty payments to establish tbe requisite diminution in value in the lessor’s interest resulting from such payments as in tbe case of either (1) a bonus payment upon the execution … With respect to the Federal leases herein involved, petitioners’ case is strengthened by the fact that Congress expressly characterized the first-year payment as “rental” and clearly distinguished it from the “bonus” that

Nellie Callahan Scholarship Fund v. Commissioner

73 T.C. 626 · United States Tax Court · Jan 3, 1980

Petitioner’s position is that while the school officials were not named as trustees, they were de facto trustees, thus establishing the necessary relationship between the Winterset Community High School and the fund. … The relationship between the Winterset Community School District and High School and petitioner, as originally established by the decedent’s will, was clearly not within the purview of the first two relationship categories

Hanover Ins. Co. v. Commissioner

69 T.C. 260 · United States Tax Court · Nov 22, 1977

Respondent’s expert witness, David Skurnick, is a well-qualified actuary with much experience in the casualty insurance field. … Commissioner, supra, it clearly follows that the burden of proving error in respondent’s determination rests upon the petitioner. 6 Petitioner has not succeeded in carrying that burden.

Kroh v. Commissioner

98 T.C. 383 · United States Tax Court · Apr 2, 1992

Whether petitioner should be permitted to amend her petitions to include new defenses and supportive facts pertaining to her motion for partial summary judgment, her husband's bankruptcy case, and her assertion that she qualifies … Specifically, petitioner must show that: (1) The cause of action in the prior bankruptcy case of petitioner's husband is the same cause of action as in the instant proceeding, (2) petitioner qualifies as a party or a privy

Manning Ass'n v. Commissioner

93 T.C. 596 · United States Tax Court · Nov 15, 1989

Clearly, the items stored at the Lowell Library serve an educational purpose. We are not told what items are on display at the manse. … Commissioner establishes no such 10-percent safe harbor rule. The Court there stated ( 81 T.C. at 967 n. 10): We establish no general rule for future cases in finding 10 percent to be insubstantial.

Mississippi Chemical Corp. v. Commissioner

86 T.C. 627 · United States Tax Court · Apr 9, 1986

During the years in issue, SNS was a corporation and, as such, qualified as a “person.” … With these well-established principles in mind we turn to the facts before us.

Merrill Lynch & Co. v. Comm'r

131 T.C. 293 · United States Tax Court · Dec 30, 2008

Applying section 304, 2 we held that the cross-chain sales qualified as redemptions in complete termination of the selling shareholder corporation’s interest in the subsidiaries and must be taxed as distributions in exchange … During February and March 1987 Merrill Parent prepared a preliminary offering memorandum regarding the sale of ML Capital Resources, contacted various prospective buyers, and established the procedures for bidding on ML Capital

Wadlow v. Commissioner

112 T.C. 247 · United States Tax Court · May 11, 1999

Such an election allows additional time for a taxpayer to qualify for a statutory presumption that his activity was engaged in for profit. … We agreed with the Commissioner, holding: Under the principles established by the Supreme Court in Lewis v.

Stipe v. Comm'r

2011 T.C. Memo. 92 · United States Tax Court · Apr 25, 2011

Petitioner has not argued, let alone established, that the disability payments she received from OPM in 2005 are excludable under section 104 or 105. … The evidence in the record--which includes not only Forms W- 2 and 1099-R issued to petitioner by third-party payors but also petitioner’s own bank statements--clearly reflects that petitioner received gross payments of