Case law

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.

Oak Industries, Inc. v. Commissioner

96 T.C. 559 · United States Tax Court · Apr 1, 1991

In determining what sort of economic benefits qualify as income, this Court has invoked various formulations. … It has referred, for example, to “undeniable accessions to wealth, clearly realized, and over which the taxpayers have complete dominion.” [Citations omitted].

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 .

Storz v. Commissioner

68 T.C. 84 · United States Tax Court · Apr 26, 1977

If the foregoing represents a guiding statement of elements of applicability of the assignment-of-income doctrine, it clearly appears that there has not been such an assignment in the instant case. … Accordingly, we hold that no portion of the purchase price received by S-W-B for the sale of its business to First Nebraska represented a taxable assignment of income; the entire transaction qualifies for nonrecognition under

Shufflebarger v. Commissioner

24 T.C. 980 · United States Tax Court · Sep 9, 1955

(b) A clearly established violation of the terms of this permit, the regulations upon which it is based, or the instructions of forest officers issued thereunder, shall constitute grounds for its revocation in whole or in … Provisions of the regulation in describing property which qualifies as "commensurate" are directed primarily to "yearlong" operations.

Swift Dodge v. Commissioner

76 T.C. 547 · United States Tax Court · Apr 6, 1981

Clearly, this is not a case in which the total rental payments paid all but a nominal amount of the cost of the leased property. … Said advances will be under lines of credit as may be established by Bank from time to time. “2.

Whistleblower 14106-10W v. Commissioner

76 A.L.R. Fed. 2d 713 · United States Tax Court · Dec 8, 2011

Moreover, the fact that petitioner is no longer employed by X does not immunize petitioner from the possibility of retaliation. … Association of Women Law Students did not purport to establish the “utmost intimacy” consideration as a prerequisite to bringing an anonymous suit. Doe v.

Schmucker v. Commissioner

10 T.C. 1209 · United States Tax Court · Jun 28, 1948

The petitioners, Isidore Dreyfus and Jerome Lewine, were appointed executors under the last will and testament of the decedent, qualified as such, and have since September 25, 1944, been acting as such executors. … These provisions clearly demonstrate that the decedent was concerned with Susan's welfare from the moment the trust was created and that she wanted her granddaughter to enjoy the benefits of the trust at any time, regardless

Minnequa University Club v. Commissioner

30 T.C.M. 1305 · United States Tax Court · Nov 30, 1971

. *35 To qualify for exemption, a social club must meet a two-pronged test. … Clearly, petitioner is not so supported.

Campanari v. Commissioner

5 T.C. 488 · United States Tax Court · Jul 23, 1945

Campanari and Estella Maresi, both of whom are residents of New York, are the duly qualified and acting executors of the estate. … The instant case is clearly distinguishable from the Fidelity-Philadelphia Trust Co . case, supra , because in that case the grantor reserved a power of appointment. See Commissioner v.

Cocker v. Commissioner

68 T.C. 544 · United States Tax Court · Jul 25, 1977

The regulation is neither unreasonable nor clearly inconsistent with the statute. Commissioner v. South Texas Lumber Co., 333 U.S. 496, 501 (1948). … However, establishing a "minimum guaranteed” or fixed amount does not preclude the application of section 483.

Charlotte's Office Boutique, Inc. v. Comm'r

121 T.C. 89 · United States Tax Court · Aug 4, 2003

All three requirements must be met in order for petitioner to qualify for relief under section 530 of the Revenue Act of 1978. … Although not expressed by petitioner clearly, we understand it to argue in its opening brief that Howard E. Clendenen, Inc. v. Commissioner, 207 F.3d 1071 (8th Cir. 2000), affg. T.C. Memo. 1998-318 , Springfield v.

Santa Anita Consol., Inc. v. Commissioner

50 T.C. 536 · United States Tax Court · Jul 2, 1968

In addition, the request envisioned the establishment of a $400,000 revolving fund for lessees’ improvements to be constructed by POP. … United States, 378 F. 2d 222 (C.A. 9, 1967), relied upon by petitioner, to establish a contrary rule.

Estate of Rice v. Commissioner

41 T.C. 344 · United States Tax Court · Dec 6, 1963

sum to be reduced, however, by the value as finally determined for Federal estate tax purposes of all other property passing to the donor’s wife under the provisions of his will or by operation of law or otherwise, and qualifying … As the practical effect of transferring the fund free of tax would be to increase the fund, such intent must appear clearly. See Dos Passos on Inheritance Tax Law § 64; Sherman v. Moore, 89 Conn. 190 , 93 Atl. 241 .

JACKSON v. COMMISSIONER

83 T.C.M. 1242 · United States Tax Court · Feb 12, 2002

Petitioner implicitly argues that the April 1996 letter provided sufficient information to respondent to qualify as an informal refund claim and that an informal refund claim is a qualifying claim under section 6512(b) … In the April 1996 letter, petitioner and his wife provided a statement of the reasons they had not filed their returns for 1993-95, asserted their intention to file the returns for 1993-95 shortly, and stated clearly

R. J. Nicoll Co. v. Commissioner

59 T.C. 37 · United States Tax Court · Oct 5, 1972

Roth it was stated that: The burden of proof in cases of this kind is upon the taxpayer, but we are of the opinion that that burden has been met when the taxpayer introduces un-contradicted, unimpeached testimony from well-qualified … We think that the facts of this case are clearly sufficient to establish that the amounts paid to, or for the benefit of, Raymond in the years before .us included reasonable compensation paid in the years in issue for current

A.E. Staley Mfg. Co. v. Commissioner

105 T.C. 166 · United States Tax Court · Sep 11, 1995

Tate & Lyle’s acquisition of SCI clearly was expected by sci’s board to affect seis operations and betterment for the indefinite future. Neil M. … Clearly, the acquisition meant a strategic change for SCI, and, just as clearly, it would affect negatively certain corporate constituencies important to the board.

Wall v. Commissioner

37 T.C.M. 1520 · United States Tax Court · Sep 14, 1978

The record establishes that the vast majority of Miss Flagg's duties were household services or qualifying individual care. … such qualifying individual are provided will not be considered to be incurred for the care of such qualifying individual. 9.

Spartanburg Terminal Co. v. Commissioner

66 T.C. 916 · United States Tax Court · Aug 30, 1976

That is, petitioner has failed to establish with reasonable accuracy the useful life of the whole tunnel. … Section 48(a) defines “section 38 property” which qualifies for the investment credit.

Maxcy v. Commissioner

59 T.C. 716 · United States Tax Court · Mar 1, 1973

In that case, there was a f reexisting partnership agreement which provided for a buyout in the event of death and for the immunization of the deceased’s estate from sharing in profits or losses. … It is well established that this Court will not consider issues first raised on brief and not appearing in the pleadings.