Case law

Burbage v. Commissioner

82 T.C. 546 · United States Tax Court · Mar 29, 1984

Section 6501(e)(1), however, establishes an exception to the general rule. … Respondent argues that petitioner’s lease of the Burbage property qualifies as a redeemable ground rent under section 1055 which treats the redeemable ground rent as though it were in the nature of a mortgage.

Du Pont v. Commissioner

74 T.C. 498 · United States Tax Court · Jun 3, 1980

On February 28, 1966, the association received a determination from the Baltimore District Office, Internal Revenue Service, to the effect that it qualified as a charitable organization under section 501(c)(3). … Rule 39, Tax Court Rules of Practice and Procedure, clearly provides that the defense of estoppel must be raised in the pleadings. In this case, amendment of the pleadings is within the discretion of the Court.

Bogue v. Comm'r

102 T.C.M. 41 · United States Tax Court · Jul 11, 2011

Rul. 99-7, supra, and petitioner has not shown that he had other, regular work locations.10 Accordingly, petitioner has not established facts that would qualify him for respondent’s concession. … Sec. 280F(d)(4)(B) provides that any portion of a dwelling unit will qualify as a “regular business establishment” only if that portion of the dwelling satisfies the requirements of sec. 280A(c)(1).

Harmston v. Commissioner

61 T.C. 216 · United States Tax Court · Nov 14, 1973

While it may sometimes be difficult to determine the precise point at which possession of an orange grove passes from the seller to the buyer, the facts of this case indicate quite clearly that Jon-Win retained possession … Petitioner’s right to “sell” the groves amounted to little more than a qualified right to sell his interest in the contracts, and not the absolute right of an owner of property.

Howe v. Commissioner

55 T.C.M. 1153 · United States Tax Court · Jun 27, 1988

To qualify for the exclusion the taxpayer is required by section 911(d)(1) to be: an individual whose tax home is in a foreign country and *314 who is -- (A) a citizen of the United States and establishes to the satisfaction … Nevertheless under section 911(a) petitioner must still establish that his "abode" was not in the United States.

Asheville Mica Co. v. Commissioner

34 T.C. 664 · United States Tax Court · Jun 30, 1960

Petitioner contends that the statutory definition of “total assets” is clear and unambiguous and leaves no room for interpretation, that the accounts receivable are clearly property, that the separate accounts receivable … West Construction Co., 7 T.C. 974 , referring to an excess profits credit granted under the World War II excess profits tax law, is equally applicable here, that “the fundamental purpose of the legislation * * * was to establish

Kunkel v. Comm'r

109 T.C.M. 1379 · United States Tax Court · Apr 8, 2015

And the doorknob hangers left by the truck drivers from Vietnam Veterans and Purple Heart clearly do not satisfy the regulatory requirements. … See sec. 170(f)(16)(C) (exception where “qualified appraisal” is supplied).

Furner v. Comm'r

47 T.C. 165 · United States Tax Court · Nov 21, 1966

The cases cited by plaintiff are fully in accord with the proposition that, before a person can qualify for a deduction under section 162 , he must either be engaged in remunerative activity or have a definite connection, … I think that the Canter case is clearly distinguishable since it involved a much longer absence from her active nursing work.

O'Donnabhain v. Commissioner

134 T.C. 34 · United States Tax Court · Feb 2, 2010

These facts bear upon whether GID should be considered to qualify as a “disease”, as the Court interprets that term. Dr. … The following psychiatric reference texts have been established as learned treatises, see Fed. R.

Estate of Smith v. Commissioner

57 T.C. 650 · United States Tax Court · Feb 23, 1972

Lowe qualified as coexecutors of the decedent’s estate. … Clearly, there was no necessity under the will to sell the sculptures beyond the point necessary to discharge funeral and administration expenses and claims.

Lindsay Manor Nursing Home, Inc. v. Comm'r

113 T.C.M. 3994 · United States Tax Court · Mar 23, 2017

Taxpayer would not be able to meet its payroll and other basic necessities, which in turn would result in patients not receiving the needed care from qualified healthcare providers that the law mandates … In determining whether the statute clearly expresses the intent of Congress, this Court, the Court of Appeals for the D.C.

George Thompson v. Commissioner

140 T.C. No. 4 · United States Tax Court · Mar 4, 2013

“The total necessary expenses establish the minimum a taxpayer and family needs to live.” IRM pt. 5.15.1.7(1) (May 9, 2008). … Form 433-A clearly states that the expenses may not be allowed, and that discretion to allow the expenses lies with the IRS.

Connolly v. Comm'r

95 T.C.M. 1371 · United States Tax Court · Apr 14, 2008

Russo told petitioner that she would consider anything he wanted to send her; if he qualified, she would schedule a face-to-face conference; and, if he did not qualify for a face-to-face conference, she would make her … Russo clearly told petitioner that he would get no face-to-face conference if he wished to discuss only frivolous issues. The only question is whether Ms.

Nelson v. Commissioner

110 T.C. 114 · United States Tax Court · Feb 19, 1998

In that regard, it is well established that a specific statutory provision will override a general provision. Bulova Watch Co. v. United States, 365 U.S. 753 (1961); D. Ginsberg & Sons, Inc. v. … Furthermore, we reject petitioner’s contention that the exclusion for income from the discharge of qualified real property business indebtedness in section 108(a)(1)(D) is, in effect, an ex post facto exception to the general

ESTATE OF J. W. KIRKPATRICK v. COMMISSIONER

61 T.C.M. 2147 · United States Tax Court · Mar 14, 1991

Kirkpatrick (decedent) died on June 21, 1981, and Scott Kirkpatrick III qualified as the executor of his estate (the estate). … She has established that she filed a joint income tax return with her husband for 1979.

Thompson v. Commissioner

140 T.C. 173 · United States Tax Court · Mar 4, 2013

The settlement officer determined that petitioner’s claimed ‘‘other expenses’’ of $5,294 did not qualify as necessary expenses under the guidelines … Form 433–A clearly states that the expenses may not be allowed, and that discretion to allow the expenses lies with the IRS.

Scheidelman v. Comm'r

100 T.C.M. 24 · United States Tax Court · Jul 14, 2010

and qualified appraiser, apply. … A taxpayer who receives or expects to receive a benefit in return for a purported contribution may nonetheless be allowed a deduction if the money or property transferred clearly exceeds the benefit received and the excess

Textile Apron Co. v. Commissioner

21 T.C. 147 · United States Tax Court · Oct 30, 1953

It has been established that the regulations issued by the Commissioner must be upheld unless they are plainly inconsistent with the law itself. Commissioner v. … This is clearly not the case. The transferor's method of computing inventory valuation had no continuing effect on the petitioner.

Patin v. Commissioner

88 T.C. 1086 · United States Tax Court · Apr 29, 1987

The record clearly contradicts such an assertion. … The facts show that Parrish clearly knew core drilling would be necessary to establish the existence of reserves on such properties and that he was informed by Mathis in July of 1980 that the surface sampling done by Osmer

Childs v. Commissioner

103 T.C. 634 · United States Tax Court · Nov 14, 1994

Jones to be qualified to protect Garrett’s money. Around the middle of March 1986, Mr. Bradford and Mr. Philips reached a tentative settlement of the Garrett litigation. … To provide for the deferred compensation payments, the employer established a trust under which the employer was the settlor and beneficiary.