Case law

Shea Homes, Inc. And Subsidiaries v. Commissioner

142 T.C. No. 3 · United States Tax Court · Feb 12, 2014

For example, with respect to Parkside at Reunion they established a Web site, reunionco.com; ran newspaper ads; and used billboards. … Nor may the Commissioner change a taxpayer’s method of accounting “[w]here a taxpayer’s method of accounting is clearly an acceptable method” and clearly reflects income. Id.

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

C. F. Mueller Co. v. Commissioner

55 T.C. 275 · United States Tax Court · Nov 9, 1970

Each director shall hold office until his successor shall have been elected and shall qualify, or until his death, or until he shall resign. Section 4. … However, some of them went beyond established university policies.

Reese v. Commissioner

64 T.C. 395 · United States Tax Court · Jun 12, 1975

We find the law of Brazil clearly stated in the documents presented for our consideration. How that law, as stated, is to be interpreted is a question of law and presents no material fact in controversy. … In this Court the rule relating to establishing a matter of foreign law is that judicial notice by a court cannot be taken of foreign law. Georges Simenon, 44 T.C. 820, 835 (1965).

Woodward v. Commissioner

49 T.C. 377 · United States Tax Court · Jan 23, 1968

Thirdly, Atzingen-Whitehouse Dairy, Inc., 36 T.C. 173 , cited by the majority in support of its conclusion is clearly distinguishable on its facts. … Practicality and substance are to be recognized.9 The test which appears to have been established is that of primary purpose.

Stephen R. Kelley & Isabelle Kelley

United States Tax Court · Oct 23, 2023

The Supreme Court long ago established that gross income includes all “accessions to wealth, clearly realized, and over which the taxpayers have complete dominion,” absent an explicit exclusion. Commissioner v. … Organizations Immunities Act (22 U.S.C. 288–288f).”

Judge v. Comm'r

97 T.C.M. 1781 · United States Tax Court · Jun 10, 2009

Petitioner’s representative also stated that petitioner qualified for an offer-in-compromise. The settlement  - 4 - officer denied the request for an extension. … The record clearly establishes otherwise.

Branerton Corp. v. Commissioner

64 T.C. 191 · United States Tax Court · May 7, 1975

Construction Co., supra at 409, this is a qualified privilege that may protect certain statements of governmental officials from disclosure. … Petitioner clearly has not set forth its request in terms of individual items.

Shea Homes, Inc. v. Commissioner

142 T.C. 60 · United States Tax Court · Feb 12, 2014

method of accounting to one that does clearly reflect income. … clearly reflects income.

Thurner v. Comm'r

121 T.C. 43 · United States Tax Court · Jul 11, 2003

The record clearly establishes that petitioner Scott P. Thurner participated meaningfully in the District Court collection action. … Therefore, petitioners would not qualify for relief from joint and several liability under sec. 6015(c). Sec. 313(a)(2)(A) of the Consolidated Appropriations Act of 2001, Pub.

Johnson v. Commissioner

24 T.C. 107 · United States Tax Court · Apr 29, 1955

In order to qualify for Federal Housing Administration insurance, the corporation's charter was amended to provide for two classes of stock, common and preferred. … The record herein clearly indicates that petitioner voluntarily supplied materials of a better grade than called for by the contract specifications.

Hoffman v. Commissioner

47 T.C. 218 · United States Tax Court · Nov 29, 1966

We hold that only one class of stock was outstanding during the taxable years, and that RMI was a fully qualified small business corporation under section 1371 (a). 3. … This tends to indicate a sale. (6) Paragraph 21 of the agreement clearly provides that Alfred Hoffman shall be in complete control of the affairs of Reba Martin, Inc., unless there is a default by him or the corporation.

Leavens v. Commissioner

44 T.C. 623 · United States Tax Court · Jul 23, 1965

By a trust indenture dated July 24, 1950, Wilkata established an employees’ profit-sharing trust. … Meyer, “Tax Aspects of Distributions from Qualified and Non-cjualified Plans,” 1959 So. Calif.

Estate of Silverman v. Commissioner

98 T.C. 54 · United States Tax Court · Jan 21, 1992

R issued a statutory notice treating the stock exchange as a fully taxable disposition that did not qualify as an installment sale. … The instant case is clearly distinguishable from the facts of these cases. In Pozzi v. Commissioner, supra , a buyer sought to purchase a business for cash but the taxpayer refused.

Graff v. Commissioner

74 T.C. 743 · United States Tax Court · Jul 21, 1980

In the case before us, the representations by the officials of HUD were clearly mistakes of law. … We must summarily dismiss this contention, for it is clearly contrary to the evidence presented in this case.

Dwinnell & Co. v. Commissioner

33 T.C. 827 · United States Tax Court · Feb 8, 1960

Petitioner is a Delaware corporation qualified to do business in the State of Minnesota. The principal office of the petitioner is located in Minneapolis, Minnesota. … Wilson, 10 T.C. 251, 258 , affd. 170 F. 2d 423 (C.A. 9, 1948), which is clearly distinguishable on its facts. In the instant case, reasonable efforts were made to sell or lease the property during all of 1951 and 1952.

Mayfair Minerals, Inc. v. Commissioner

56 T.C. 82 · United States Tax Court · Apr 15, 1971

under the tax-benefit rule, the court said (at 778) : It is obvious that if this is so a taxpayer who gets an unlawful deduction in this way not only outs down his taxable income in the year the deduction is taken, but gets immunity … No testimony was sought or elicited from respondent’s representatives to establish the factual premise that they thought a disputed, contingent liability was deductible at the time they reviewed the returns for the years

Automobile Club of New York, Inc. v. Commissioner

32 T.C. 906 · United States Tax Court · Jul 20, 1959

Andrews , 23 T.C. 1026 (1955) , which is twice cited in the Court's Opinion herein, the nature and inflexibility of such "established rule" is even more clearly shown. … Such hybrid system may not clearly reflect the income. 6.

Adler v. Commissioner

8 T.C. 726 · United States Tax Court · Mar 31, 1947

Petitioner established a cocoa business in Belgium in 1933. In 1936 petitioner also established a French company to deal in raw cocoa, known as L'Etablissement Ernest Adler, S. A., hereinafter referred to as Adler Co. … Petitioner bought all of Adler Co. stock, except the qualifying shares, at a cost to him at the then prevailing exchange rates of $ 56,196.

Helfand v. Commissioner

47 T.C.M. 1203 · United States Tax Court · Mar 1, 1984

We further note that the same composite life used by petitioners was used in respondent's statutory notice, clearly indicating that petitioner was on no notice that respondent intended to raise such an issue. 5. … a qualifying multiple asset account.