Case law

Wright v. Commissioner

62 T.C. 377 · United States Tax Court · Jun 25, 1974

Respondent explained the disallowance of the disputed deductions for alimony paid to Jean in the years 1968, 1969, and 1970 with the statement that: it has not been established that such amounts are includible as income to … Clearly, the legislative intent was that the tax burden should rest on the spouse to whom the benefit accrues.

O'Malley v. Commissioner

91 T.C. 352 · United States Tax Court · Aug 25, 1988

O’Malley’s trusteeship with the pension fund and his employment with C.W. clearly were interrelated activities. As an employee of C.W., Mr. … O’Malley qualifies as an “innocent spouse” under section 6013(e). Decision will be entered under Rule 155.

Agency of Canadian Car & Foundry Co. v. Commissioner

39 T.C. 15 · United States Tax Court · Oct 3, 1962

The Act as amended established certain priorities of payments out of tbe special deposit account. … The problem here is whether in these cases, the taxpayer has established certain facts relating to its alleged interest in the 1953 German bonds, which were not established in the Graham case, so as to require reaching a

Straight v. Commissioner

74 T.C.M. 1457 · United States Tax Court · Dec 29, 1997

Petitioner points out that courts have said that the Commissioner cannot require a taxpayer to stop using an accounting method that clearly reflects income, even if another method might more clearly reflect income. … Petitioner points out that we held that a taxpayer qualifies under Rev.

555, Inc. v. Commissioner

15 T.C. 671 · United States Tax Court · Nov 20, 1950

Chamberlain, and that if any of the said Trustees be not qualified, that appropriate successors be hereafter chosen by the Company." … Having seen that there was a clearly designated trust res there remains to be seen whether or not there was an effective delivery to the trustees.

New York State Ass'n of Real Estate Bds., etc. v. Commissioner

54 T.C. 1325 · United States Tax Court · Jun 22, 1970

The purpose of establishing the reserve was to encourage sales by keeping a stable premium cost to the employer members insofar as possible. … Erroneous advice or a taxpayer's belief that no return is required is not reasonable cause for failure to file returns where the regulations clearly state that a return should be filed.

Worth v. Comm'r

108 T.C.M. 522 · United States Tax Court · Nov 13, 2014

The evidence at trial clearly established that they are indeed liable for these fraud penalties. … We find that the facts, taken as a whole, clearly and convincingly establish that Donald and Marie acted with fraudulent intent and that each of their underpayments of tax for 1998, 1999, and 2000 was due to fraud.

DiDonato v. Comm'r

105 T.C.M. 1067 · United States Tax Court · Jan 14, 2013

Commissioner,  - 63 - [*63] clearly reflects income. … first not predominantly used in a qualified business use.

Tharp v. Commissioner

31 T.C.M. 22 · United States Tax Court · Jan 12, 1972

Clearly under Alabama State law the petitioner had no enforceable rights to collect loans made in his lending business. … Only a bona fide debt qualifies for purposes of section 166 .

Reisner v. Comm'r

108 T.C.M. 518 · United States Tax Court · Nov 6, 2014

In 2004 Ps granted to a qualified organization a facade easement on a townhouse they owned. … Ps and R now agree that the easement Ps contributed to the qualified organization was valueless.

Local Union 712, I. B. E. W. Scholarship Trust Fund v. Commissioner

45 T.C.M. 675 · United States Tax Court · Feb 2, 1983

educational activities certainly serves an educational purpose, and in one sense is an "advancement of education." 6 But this would be true if the beneficiaries were the members of an extended family, yet the organization would clearly … Petitioner therefore does not qualify for exemption from income taxation under sections 501(a) and 501(c)(3) . *742 10 [Fn. ref. omitted.]

Lucky Lager Brewing Co. v. Commissioner

26 T.C. 836 · United States Tax Court · Jul 19, 1956

Retail establishments exclude State and city retail sales taxes, as well as luxury taxes, such as on furs. The Federal tax on phonographs and television sets is customarily *129 excluded. … If the Federal tax is not eliminated, petitioner would not qualify even disregarding the State tax. ↩

Hull v. Commissioner

38 T.C. 512 · United States Tax Court · Jul 27, 1962

Decedent’s wife, his daughter Margaret, and the Central Trust Capital Bank are the duly qualified executors of his estate. … This offer was accepted by the wife and daughters and we are satisfied that it was an agreement entered into at arm’s length between parties with clearly adverse interests.

Neely v. Commissioner

85 T.C. 934 · United States Tax Court · Dec 17, 1985

If respondent desired this theory to be before the Court, he could have amended his pleadings to clearly inform the petitioner and the Court of his intended lines of attack. [Estate of Horvath v. … "Tourist” or "airport” art is that which is specifically made to be sold to tourists and is usually produced in quantity in workshops established for that purpose.

Rothman v. Comm'r

103 T.C.M. 1864 · United States Tax Court · Jun 11, 2012

Petitioners claim that local law and Web site printouts from the State of New York Department of State Division of Licensing Services establish that Messrs. Rosado and Knobel were qualified appraisers in 2004. … The appraisal clearly did not specify the actual or expected contribution date as required by the qualified appraisal regulation.

Glen O'Brien Movable Partition Co. v. Commissioner

70 T.C. 492 · United States Tax Court · Jun 28, 1978

Article 2 of the agreement clearly gave Yawata the right to apply for Japanese patents in its own name parallel to petitioner’s American patents and we do not believe the article 8 termination clause can be reasonably interpreted … Sec. 1235 does not apply because petitioner, a corporation, does not qualify as a “holder” under sec. 1235(b) so that the transaction involved in this case is not one described in sec. 1235(a).

Trans v. Commissioner

78 T.C.M. 96 · United States Tax Court · Jul 15, 1999

The record does not clearly establish the factual premises of petitioners’ argument.5 Assuming, arguendo, that petitioners’ factual premises are correct, they do not compel the conclusion that petitioners would have us … The record does not establish that petitioners satisfy any of these factors.

Estate of Belcher v. Commissioner

83 T.C. 227 · United States Tax Court · Aug 16, 1984

There is no dispute that the charities are so qualified. … Commissioner , 12 T.C. 524 (1949) , we accepted well-established State law principles that until presentment and payment, a check is a conditional payment, only, but upon payment by the drawee bank, the check is deemed to

Schultz v. Commissioner

30 T.C. 256 · United States Tax Court · May 13, 1958

In any event, the use of this method is clearly warranted on this record. … Adamovitch was of the opinion that no violation of this particular portion of the Haitian Penal Code had been established.

Shaffer v. Commissioner

29 T.C. 187 · United States Tax Court · Nov 7, 1957

If petitioner’s view is to be adopted, the principle behind it must be consistently followed, and many trustees serving as such for more than 3 years, who receive lump-sum compensation, will fail to qualify for relief under … C. 95 (1955), clearly shows that it is distinguishable from the instant case, and we do not deem it necessary here to review the detailed facts.