Case law

Brobst v. Commissioner

56 T.C.M. 282 · United States Tax Court · Sep 22, 1988

Publication 54 includes a 1980 list of "Qualified Hardship Areas" and one of those ares is Angola. … If so, the individual cannot establish a tax home in a foreign country. This case is governed by several recent decisions of this Court, including Bujol v. Commissioner, T.C.

McCrary v. Commissioner

92 T.C. 827 · United States Tax Court · Apr 17, 1989

The losses are not allowed because you have not established that your method of accounting clearly reflects income or that any amounts deducted were paid or incurred, were ordinary and necessary business expenses, or were … The investment tax credits are not allowed because you have not established: (a) that you qualify for investment tax credit pass-through from the alleged asset’s lessor, (b) that the fair market value of basis of the alleged

Levy v. Commissioner

46 T.C. 531 · United States Tax Court · Jul 29, 1966

This contention of the petitioners is, we think, clearly contrary to the plain meaning of the statute. … It follows from wbat lias been said above that the petitioners have not established that they individually had net operating losses for their taxable year 1959 for purposes of a carryback to their taxable year 1958.

Swaim v. Commissioner

72 T.C.M. 1501 · United States Tax Court · Dec 17, 1996

Petitioner was born on August 10, 1958, and clearly had not attained the age of 59 1/2 at the time of the distributions. … However, petitioner introduced no evidence or testimony to establish, contrary to respondent's determination, that such document constitutes a "return" for purposes of section 6651(a)(1). See Beard v.

Akers v. Commissioner

47 T.C.M. 1621 · United States Tax Court · Apr 24, 1984

It is agreed and understood that all qualified employees except officer employees *492 shall be entitled to no benefits until action of the Board of Directors establishing a benefit limit on a noncumulative basis for all … respondent does clearly reflect income.

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.

Coats & Clark, Inc. v. Commissioner

35 T.C. 113 · United States Tax Court · Oct 25, 1960

This projection method of estimating the sales level is clearly incorrect. … established.”

Brewster v. Commissioner

55 T.C. 251 · United States Tax Court · Oct 29, 1970

. -- In the case of an individual citizen of the United States who establishes to the satisfaction of the Secretary or his delegate that he has been a bona fide resident of a foreign country or countries for an uninterrupted … The language of the last sentence of section 911(b) , taken from the definition of earned income first adopted as part of the Revenue Act *52 of 1924, was quite clearly intended to put entrepreneurs, specifically farmers

Adams v. Commissioner

22 T.C.M. 1215 · United States Tax Court · Sep 10, 1963

Eugene Adams during 1957 and 1958 qualifies for exemption under the provisions of section 911(a)(1) of the 1954 Code because, they contend, he was a bona fide resident of a foreign country or countries throughout each of … Consequently, it clearly appears that he abandoned his foreign residence on that date.

Brennan v. Commissioner

22 T.C.M. 1222 · United States Tax Court · Sep 10, 1963

Since there is no express requirement that he obtain a law degree, he clearly does not come within the second purpose enumerated in the regulations. … We held that this indicated that it was the custom for established members of the taxpayer's business to undertake such education.

Brown-Forman Distillers Corp. v. Commissioner

33 T.C. 87 · United States Tax Court · Oct 22, 1959

It entered the postprobibition era with much larger stocks of aged whisky in reserve and much larger distilling and storage capacity than petitioner and an established nationwide distribution and selling organization. … We conclude from the foregoing that petitioner qualifies for relief under section 722(b) (5). We must now determine the cabpNI to which it is entitled.

Clougherty Packing Co. v. Commissioner

84 T.C. 948 · United States Tax Court · May 20, 1985

Liability in excess of the limited self-insurance was covered by insurance policies with insurers qualified to do business in California. … Rather than establish a direct insurance captive, the management of petitioner decided to establish a Colorado captive to reinsure some of petitioner's risk.

Palmer v. Commissioner

29 T.C. 154 · United States Tax Court · Oct 30, 1957

Federal Housing, for insurance on the mortgages to be given by Santa Anita to secure the 160 loans applied for, and under date of October 21, 1947, was notified *55 by Federal Housing that the financing as proposed did not qualify … The above two methods have long been established and recognized as proper methods for accounting for and reporting income from long-term contracts.

Hartung v. Commissioner

55 T.C. 1 · United States Tax Court · Oct 1, 1970

It seems clear that to qualify for the moving expense deduction at all, taxpayer's expenses here must be allocable to his new *68 employment in Australia, the income from which was excludable from petitioner's taxable income … Furthermore, Congress, in placing moving expenses in the category of items deductible from gross income to reach adjusted gross income, seemed clearly to be conceding that such an expense is income-related. Sec. 62(8).

Schlegel v. Commissioner

46 T.C. 706 · United States Tax Court · Aug 31, 1966

In June 1959 Worthington adopted Annin's qualified profit-sharing plan and subsequently took certain actions with respect thereto, including making amendments and a contribution. … Clearly there was a "separation from the service" of Annin. The difficulty arises from the fact that Worthington thereafter expressly adopted the plan and became "the Company" under section 1.4.

City of Columbus v. Commissioner

106 T.C. 325 · United States Tax Court · May 14, 1996

In 1967, in exchange for the assumption of P's accrued unfunded pension obligation by a fund established for that purpose by the State of Ohio, P incurred a long-term obligation to the State Fund. … Under this rule, for example, the purchase of an annuity contract to fund a pension plan of a qualified governmental unit would be subject to the same arbitrage restrictions as would direct funding of that plan with bond

Blanche v. Commissioner

81 T.C.M. 1301 · United States Tax Court · Mar 15, 2001

Thus, qualified residence interest is deductible under section 163(a). … Commissioner, supra, are clearly distinguishable from those in the instant case.

Senior Citizens of Missouri, Inc. v. Commissioner

56 T.C.M. 480 · United States Tax Court · Oct 12, 1988

Here, petitioner has not established that the advances were paid for services performed by the solicitors. … Clearly an organization cannot avoid the reasonable compensation requirement by classifying its workers as independent contractors rather than employees.

Bane v. Commissioner

30 T.C.M. 125 · United States Tax Court · Feb 11, 1971

Clearly, his large functions could not qualify; moreover, the other functions apparently could not qualify because there was no evidence that business was or could have been discussed, and in view of the number of people … For the expenditures for the luncheons to qualify, the petitioner would have to show that business was discussed or that the circumstances were suitable for the discussion of business, and the petitioner has failed to establish

Sierra Club v. Commissioner

103 T.C. 307 · United States Tax Court · Aug 24, 1994

Chase-Lincoln (sometimes the bank) agrees to issue to qualified members its Premier Visa Card. … Clearly cooperation among the various parties to the agreements was both called for and necessary to make the affinity card program profitable for those parties.