Case law

Martin v. Commissioner

84 T.C. 620 · United States Tax Court · Apr 2, 1985

In accordance with Estate of Abell, the rental of the farm to Droege Farms for a pure cash rental during portions of 1979 and 1980, clearly constituted a cessation of the same qualified use by the qualified heirs, calling … In this case, such a failure of qualified use by the qualified heirs is clearly shown, is not cured by any "material participation” by petitioners (Estate of Abell v.

Associated Master Barbers & Beauticians, Inc. v. Commissioner

48 A.L.R. Fed. 165 · United States Tax Court · Oct 20, 1977

Petitioner is clearly an association of persons having a common business interest. … Petitioner is clearly a membership organization.

Donaldson v. Commissioner

51 T.C. 830 · United States Tax Court · Feb 25, 1969

Johnson, 316 U.S. 481, 485 (1942), which held that Army post exchanges are immune from State tax because such organizations are “arms of the Government deemed by it essential for the performance of governmental functions, … (sec. 1.911-1 (a) (1)) state that to qualify for the sec. 911(a) exclusion a taxpayer must show, among other things, that he was “not paid by the United States or any agency or instrumentality thereof.”

Ray Campbell, Wise & Wright, Inc. v. Commissioner

15 T.C. 894 · United States Tax Court · Dec 18, 1950

To qualify for relief under the provisions of section 722 (b) (3) (B), a taxpayer must first establish that its excess profits tax credit based on income is an inadequate standard of normal earnings tecaus.e— (3) the business … To qualify for such relief it would seem that Section T22 (b) (5) is applicable as a combination of the two above quoted sections.

Haas & Assocs. Accountancy Corp. v. Comm'r

117 T.C. 48 · United States Tax Court · Aug 10, 2001

The portions of respondent’s regulations under section 7430 that establish this requirement generally to participate in an Appeals Office conference are set forth below: Sec. 301.7430-1. … Clearly, the regulations do not impose any such absolute condition, and we have not so held.

New York State Teamsters Conference Pension & Retirement Fund v. Commissioner

90 T.C. 862 · United States Tax Court · May 9, 1988

Clearly, the determination here was requested for the Brewery Workers Fund prior to the merger. … Clearly, the 1983 request concerned a determination with respect to the qualified status of the Brewery Workers Fund prior to the merger.

Lawinger v. Comm'r

103 T.C. 428 · United States Tax Court · Sep 1, 1994

Although this is a fully stipulated case, petitioner still bears the burden of proof and must establish the facts necessary to her case. Borchers v. … The omission of the discharge of indebtedness income in the amount of $70,312 results in an understatement of income tax that clearly exceeds either of the statutory floor amounts.

Brotman v. Commissioner

105 T.C. 141 · United States Tax Court · Aug 24, 1995

This distinction is accomplished not by establishing differences in the descriptive requirements and thus the existence of a qualified domestic relations order but by providing for special tax treatment of a QDRO only in … Initially, we note that since that issue directly affects the adjudication of the deficiency asserted by respondent against petitioner, petitioner clearly has standing to raise the issue. Cf. Anthes v.

Clarke v. Commissioner

54 T.C. 1679 · United States Tax Court · Aug 31, 1970

Petitioners were beneficiaries in a profit-sharing trust established by their employer, a subsidiary of Crucible Steel Co. The subsidiary was merged into the parent. … Crucible Steel Co. had adopted a qualified retirement plan for salaried, nonunion employees in 1948 which was also incorporated in a trust.

Loftus v. Commissioner

90 T.C. 845 · United States Tax Court · May 9, 1988

Clearly, the 1983 request concerned a determination with respect to the qualified status of the Brewery Workers Fund prior to the merger. … We are clearly without jurisdiction to do so. In this regard, we note that our jurisdiction is limited to determining whether a plan is or is not qualified. S. Rept. 93-383, supra, 1974-3 C.B. at 193; Wenzel v.

McCain v. Commissioner

81 T.C. 918 · United States Tax Court · Dec 6, 1983

The allowable deductions under section 913(b) include such items as qualified housing expenses, qualified home leave travel expenses, and a qualified hardship area deduction. … he designates as a qualified cost-of-living differential' and, on line 38, as a qualified hardship area deduction.

Stephenson v. Commissioner

79 T.C. 995 · United States Tax Court · Dec 13, 1982

On these facts, petitioner was clearly not an agent of the Life Science Church for tax purposes. See Kelley v. … Under section 6654(b), there was clearly an underpayment of estimated tax. Petitioner obviously does not qualify under any of the exceptions set out in section 6654(d).

Tionesta Sand & Gravel, Inc. v. Commissioner

73 T.C. 758 · United States Tax Court · Jan 31, 1980

Concluding that the plan in its original form clearly did not qualify, the Court refused to hold that the plan was entitled to qualified status because plan defects were never brought into operation. 9 By amending the plan … Sec. 1.401-6 Termination of a qualified plan.

Harrington v. Commissioner

93 T.C. 297 · United States Tax Court · Aug 31, 1989

Section 911(d)(1), defines the term “qualified individual” as follows: (1) 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 … Paragraph (1) of section 911(d) thus establishes two requirements which a taxpayer must meet in order to be considered a qualified individual for purposes of section 911(a).

Stovall v. Commissioner

101 T.C. 140 · United States Tax Court · Jul 29, 1993

Stovall and her brother setting forth such a risk, and, in the absence of documentation or other evidence establishing a clear risk on the part of Mrs. … The information clearly disclosed the cash rental of the property by petitioner’s brother, Mr. Keyes.

Home Sav. & Loan Asso. v. Commissioner

80 T.C. 571 · United States Tax Court · Mar 23, 1983

These reserves were established on permanent subsidiary ledger cards. … for bad debts shall establish and maintain a reserve for losses on qualifying real property loans, a reserve for losses on nonqualifying loans, and a supplemental reserve for losses on loans.

Topeka State Journal, Inc. v. Commissioner

34 T.C. 205 · United States Tax Court · May 16, 1960

Petitioner seeks relief under section 722(c), claiming that it qualifies for relief under subsection (l). 2 In order to qualify for relief under the provisions of section 722(c), a taxpayer must establish the existence of … within the meaning of section 722(c) (1), and that the petitioner has failed to establish that it qualifies for excess profits tax relief under section 722(c) (1).

Malinowski v. Commissioner

71 T.C. 1120 · United States Tax Court · Mar 29, 1979

Clearly, under such Rules, the petitioners were required to raise the duty of consistency issue in their pleadings; yet, their pleadings contain no mention of it. Accordingly, the issue has not been properly raised. … The evidence does not establish any of the circumstances surrounding the audit of Mr.

Fazi v. Commissioner

105 T.C. 436 · United States Tax Court · Dec 19, 1995

The merged amount is clearly greater than 25 percent of the gross income amount. … Respondent states in her brief that plan 2 was qualified. We will treat this as a concession on respondent’s part that plan 2 was qualified.

Medical Transp. Mgmt. Corp. v. Comm'r

127 T.C. 96 · United States Tax Court · Sep 19, 2006

First, petitioners failed to establish that their vans and sedans were used more than 50 percent in furnishing subscription services. … Petitioners failed to establish that their vehicles traveled the same route more than once a week, let alone two or three times, and therefore petitioners fail to qualify under their own definition of “regular routes”.