Case law

Puget Sound Pulp & Timber Co. v. Commissioner

30 T.C. 398 · United States Tax Court · May 29, 1958

With respect to the loss by petitioner of its Chinese orders, the record is clearly otherwise. … (a) General Rule. — In any case in which the taxpayer establishes that the tax computed under this subchapter (without the benefit of this section) results in an excessive and discriminatory tax and establishes what would

Oman v. Comm'r

100 T.C.M. 548 · United States Tax Court · Dec 15, 2010

Above the signature line the notice read: “With reservation of all our rights, immunities and privileges we  - 11 - remain.” … It is the Internal Revenue Code that establishes a taxpayer’s filing requirement. See sec. 6012.

Klingle Corp. v. Commissioner

29 T.C.M. 603 · United States Tax Court · Jun 1, 1970

In our opinion, elevators and escalators are no more immune from restrictions such as those contained in section 48(a)(3) than are other categories of property described in section 48(a)(1) . … The use of the term "reconstruction" in the stipulation obviously reflects an agreement by the parties that if other investment credit provisions are satisfied, petitioner's expenditure would qualify as an amount paid for

Stevens v. Commissioner

48 T.C.M. 531 · United States Tax Court · Jul 17, 1984

Mueller to be a credible witness and well qualified to render an opinion as to the value of the property. … Therefore, to qualify for a deduction under section 165(c)(3) the petitioner must establish that the damage to her house resulted from some "other casualty."

Old Town Corp. v. Commissioner

37 T.C. 845 · United States Tax Court · Feb 1, 1962

No other terms for the employment of Roberts, however, were established by the board. … In the absence of evidence to the contrary, we cannot say respondent’s determination that $100,000 was so attributable was clearly erroneous or arbitrarily established.

Knapp v. Commissioner

90 T.C. 430 · United States Tax Court · Mar 15, 1988

Where respondent's argument and my view of the issue differ, however, is in establishing what the "historical treatment of fringe benefits" was at the time of the moratorium. … Neither petitioner nor respondent suggests that New york University does not so qualify. 6.

Nordberg v. Commissioner

79 T.C. 655 · United States Tax Court · Oct 18, 1982

Doherty remained the record holder of the entire $750,000 of notes, but it was clearly understood that petitioner had a two-thirds interest therein. … And his mere intention to borrow on the "equity” in his house hardly qualifies as "provisions” made for repayment.

Hirsch v. Commissioner

9 T.C. 896 · United States Tax Court · Nov 5, 1947

Hirsch, her son, and her son-in-law qualified as executors under the will of Harold Hirsch. … These two cases clearly support petitioner. In both of those cases the shoe was on the other foot from what it is here.

Morrow-Thomas Hardware Co. v. Commissioner

22 T.C. 781 · United States Tax Court · Jun 30, 1954

That there was a prolonged drought, with resulting crop failures and dust storms, which were unusual in duration and effect in petitioner’s trade territory, is definitely and clearly shown by the evidence, and we are thus … (a) General Rule. — In any case in which the taxpayer establishes that the tax computed under this subchapter (without the benefit of this section) results in an excessive and discriminatory tax and establishes what would

Trianon Hotel Co. v. Commissioner

30 T.C. 156 · United States Tax Court · Apr 30, 1958

In addition, the officers were to cause Trianon to become duly qualified and licensed to do business as a foreign corporation in the State of Kansas. … These computations were made by qualified appraisers.

Towers v. Commissioner

24 T.C. 199 · United States Tax Court · May 18, 1955

The respondent disallowed the deductions in question on the ground that they do not qualify as proper deductions under either section 23 (e) or (u) of the Code. … C. 157 (1951), is clearly distinguishable from the instant case.

Poinier v. Commissioner

86 T.C. 478 · United States Tax Court · Mar 27, 1986

To determine whether a disclaimer qualifies as an indirect gift, 6 we turn to section 25.251 l-l(c), Gift Tax Regs., which provides that: Where the law governing the administration of the decedent’s estate gives a beneficiary … We think such language, read within the context of each notice, clearly communicated to each petitioner that respondent was asserting donee liability. Bos Lines Inc. v.

Levin v. Commissioner

53 T.C.M. 6 · United States Tax Court · Feb 3, 1987

To the contrary, as we have previously discussed, the Craig, Ltd. investment and the claimed loss flowing therefrom was clearly disclosed in the return, and we think that its size was such that petitioner had some duty to … In sum, we hold that petitioner has failed to carry her necessary burden of proof to show that she qualifies for relief under section 6013(e), because of her failure to meet the standards of section 6013(e)(1)(C) and (D).

Zeltzerman v. Commissioner

34 T.C. 73 · United States Tax Court · Apr 18, 1960

be taxed under pension plans, the only distinction between purchases by exempt employers and purchases by other employers being that in the case of the exempt employer the annuity plan need not meet the requirements of a qualified … There it was clearly established that, pursuant to a right which he and all other general agents of the particular insurance company had, the taxpayer at retirement entered into a legal, binding, and irrevocable amended agency

George H. Tempel and Georgetta Tempel v. Commissioner

136 T.C. 341 · United States Tax Court · Apr 5, 2011

In 2004 Ps donated a qualified conservation easement to a qualified charitable organization. … , but to make laws that establish the policy of the state.

Stolk v. Commissioner

40 T.C. 345 · United States Tax Court · May 17, 1963

It is not enough to establish that he occupied and used the new property as a residence. … Petitioner established that there was an additional capital cost of $250. SEC. 1034. SALE OR EXCHANGE OF RESIDENCE.

Bruce Edward Johnson

United States Tax Court · Oct 17, 2024

With respect to factual matters, this includes accepting the agency’s determinations so long as they are not clearly erroneous. … Under this statutory scheme, a whistleblower must meet two conditions to qualify for a nondiscretionary award.

Solution Plus, Inc. v. Comm'r

95 T.C.M. 1097 · United States Tax Court · Feb 5, 2008

Petitioner applies the qualifications for a DMP that the industry and participating creditors establish. … However, the administrative record clearly demonstrates otherwise.

Lantz v. Comm'r

132 T.C. 131 · United States Tax Court · Apr 7, 2009

Also, to qualify for relief under section 6015(b) or (c), the requesting spouse must make an election not later than 2 years after the Commissioner has begun a collection action. Sec. 6015(b)(1)(E) and (c)(3)(B). … Clearly, the timing of the request for relief is not the only possible element by which subsection (f) relief would be broader than that of subsection (b) or (c).

La Mothe v. Commissioner

58 T.C.M. 1358 · United States Tax Court · Feb 12, 1990

His daughter, Joan LaMothe Bebee, qualified *70 as the Executrix and Personal Representative of the estate. … At least to the extent of the cash bequest petitioner is clearly a legatee and as such meets the classic definition of a transferee under section 6901 . Sec. 6901(h) .