Case law

McRae v. Comm'r

110 T.C.M. 89 · United States Tax Court · Jul 20, 2015

SO2 contacted petitioner by telephone, explaining once again that petitioner did not qualify for a face-to-face conference. … Indeed, the only argument that he clearly advanced at the Appeals Office or in this Court was his supposed entitlement to a face-to-face hearing.

Abramson v. Commissioner

86 T.C. 360 · United States Tax Court · Mar 12, 1986

This was clearly not a typical abusive tax shelter scenario. … Thus, that sum was clearly taxable in 1976.

Tele-Communications v. Commissioner

95 T.C. 495 · United States Tax Court · Nov 7, 1990

As previously noted, respondent readily admits that the statutory definition of “franchise” is clearly worded and unambiguous. … In any event, ADL presents a clearly reasoned and properly supported valuation of petitioner’s cost basis in its cable television franchises.

Whistleblower 8391-18W

United States Tax Court · Oct 16, 2023

In addition to the general rule that courts must construe waivers of immunity strictly in favor of the sovereign, see McMahon v. … Shaw, 478 U.S. 310, 318 (1986) (“When Congress has intended to waive the United States’ immunity with respect to interest, it has done so expressly . . . .”).

Garcia v. Commissioner

75 T.C.M. 2405 · United States Tax Court · Jun 3, 1998

Moreover, the TAM is clearly distinguishable from the instant case. … Petitioner testified in general terms that he relied upon the advice of his accountant to establish and administer the qualified plan, and that he relied upon his accountant's advice with respect to his personal income

Stone v. Commissioner

23 T.C. 254 · United States Tax Court · Nov 17, 1954

As a consequence of this research *61 the petitioner is qualified to give various graduate seminars in 18th century drama for which he was not qualified before he embarked upon the fellowship. … Compliance with the conditions stated by the foundation was clearly not intended as consideration for the award.

Basic Eng'G v. Comm'r

113 T.C.M. 1112 · United States Tax Court · Feb 1, 2017

an acceptable method and clearly reflects income. … Because the evidence clearly establishes that even if the Petromaxx SPA were a manufacturing contract, the length of the contract would render section 460(f)(2) properly applicable and would generally require petitioner

Pekar v. Commissioner

113 T.C. 158 · United States Tax Court · Sep 1, 1999

Petitioner emigrated to Germany in 1970, establishing a permanent residence in Berlin. Over the years, he worked in Europe and the Middle East, residing at job locations. … Because of respondent’s position, we assumed petitioner qualified for the extension. Even with a June 15 filing date, petitioner did not meet the due date by mailing his return on June 15.

Estate of Smith v. Commissioner

37 T.C.M. 745 · United States Tax Court · May 10, 1978

We hold that the interest qualifies for the marital deduction under section 2056(b)(5). … Proc. 64-19 , supra, decedent's bequest fails to qualify for the marital deduction. Rev.

Simmons v. Commissioner

26 T.C. 409 · United States Tax Court · May 31, 1956

It seems to be well established that a constructive trust is a legal fiction, remedial in nature, developed to prevent unjust enrichment. Trusts, sec. 139, 89 C. J. S. 1015. … If, at that time, the recipient intended the withdrawal to be a loan which he would repay but, in a later year, changed his mind, the withdrawal still qualifies as a loan in the year made and does not become income until

La Fargue v. Commissioner

73 T.C. 40 · United States Tax Court · Oct 10, 1979

Commissioner, 273 F.2d 297 (7th Cir. 1959), revg. 31 T.C. 402 (1958), also relied upon by petitioner, is clearly distinguishable. … In so holding, we are not concluding that there may never be an arrangement between a transferor and a trust established by him which would qualify as a bona fide transfer of property for an annuity.

Robinson v. Commissioner

51 T.C. 520 · United States Tax Court · Dec 31, 1968

However, even her testimony qualified this statement by referring to the general dignity with which he was able to live in Bowen’s Home for the Aged as compared to any effort he might have made to live alone. … Clearly from this record, medical services were not a reason and certainly not a principal reason for petitioner’s father being in these homes.

T.J. ENTERPRISES v. COMMISSIONER OF INTERNAL REVENUE

101 T.C. 581 · United States Tax Court · Dec 16, 1993

It is well established that expenses incurred to protect, maintain, or preserve a taxpayer’s business, even though not in the normal course of such business, may be deductible as ordinary and necessary business expenses. … Clearly, this is not a valid basis for comparison. The redemptions referred to by respondent were effected in response to dissension between petitioner and its minority owners.

Armstrong v. Comm'r

139 T.C. 468 · United States Tax Court · Dec 19, 2012

Clearly then, petitioners did not "attach" the relevant document to their return. … Congress also provided a second method for a noncustodial parent to get the exemption: He could show that he spent at least $1,200 on the child, but only if the custodial parent could not "clearly establish" that she spent

Veco Corporation And Subsidiaries v. Commissioner

141 T.C. No. 14 · United States Tax Court · Nov 20, 2013

deductions did not clearly reflect income within the meaning of sec. 446(b). … Accordingly, the $225,000 qualifies as an established liability during petitioner’s TYE March 31, 2005, only if Marsh performed the required services under the agreement on or before March 31, 2005.

McCord v. Comm'r

120 T.C. 358 · United States Tax Court · May 14, 2003

Foley, J., concurring in part 1 and dissenting in part: Undaunted by the facts, well-established legal precedent, and respondent’s failure to present sufficient evidence to establish his determinations, the majority allow … The court held that such a clause “is clearly a condition subsequent and void because contrary to public policy.” Id. at 827 .

IQ Holdings, Inc.

United States Tax Court · Nov 7, 2024

According to Treasury Regulation § 1.170A- 13(c)(3), a qualified appraisal generally is a valuation document prepared by a qualified appraiser not more than 60 days before the contribution and not later than the due date … Good faith may be established by showing reliance on the advice of an independent, competent professional. Id. In support of the reasonable cause and good faith defense, IQH attached a Declaration of Mr.

V. H. Monette & Co. v. Commissioner

45 T.C. 15 · United States Tax Court · Oct 11, 1965

He must determine that 'the allocation is necessary to prevent the evasion of taxes or to clearly reflect income. … Smithfield Farm is located outside of what is normally considered cattle country and qualified farm personnel are not readily available.

Dillin v. Commissioner

56 T.C. 228 · United States Tax Court · May 6, 1971

It is well established that an individual may have more than one residence. Rudolph Jellinek, 36 T.C. 826 (1961). … These actions clearly indicate his intention to abandon his U.S. residence as well as his intention to commence residency in the Bahamas.

Colorado, Ltd. v. Commissioner

63 T.C.M. 2435 · United States Tax Court · Mar 18, 1992

expenditures of $ 1,060,208 and $ 77,420, respectively, as claimed on your returns, since it has not been established that these expenditures qualify for the credit under section 38 (as defined by section 48 ) of the Internal … There is nothing in the statute to indicate that Congress intended anything other than the basis of the taxpayer claiming the credit and in fact the statute read as a whole clearly indicates that it refers to the adjusted