Case law

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.

Anchor Nat'l Life Ins. Co. v. Commissioner

93 T.C. 382 · United States Tax Court · Sep 28, 1989

In the present case, the provision for interest was clearly specified in the Certificates of Contribution. … The parties to the transaction clearly intended that interest be paid and interest was paid.

Davis v. Commissioner

55 T.C. 416 · United States Tax Court · Dec 9, 1970

The foundation was originally established by the petitioners. … The July agreements directed the trustee to receive the income as paid by the trustee of the trusts established by the June agreements.

Hagar v. Commissioner

43 T.C. 468 · United States Tax Court · Jan 26, 1965

(a) Each Local shall establish a Local Defense Fund effective with its first fiscal year beginning on or after January 1,1959. … Time required each week to qualify. 4. Other income. [Feb. 28,1959] Strike Picket Committee. Anyone missing a tour of duty owes us that time in addition to regularly scheduled hours.

Longino v. Comm'r

105 T.C.M. 1491 · United States Tax Court · Mar 18, 2013

Section 152(a) defines “dependent” as either a “qualifying child” or a “qualifying relative”. Sec. 152(a)(1) and (2). … to establish such element.”

Texas Instruments v. Commissioner

63 T.C.M. 3070 · United States Tax Court · May 27, 1992

, does clearly reflect income. … Therefore, even if it was qualified property, petitioner *503 is not entitled to the ITC because it has not established the costs associated therewith.

Organic Cannabis Foundation, LLC

United States Tax Court · Sep 27, 2023

It does not clearly establish that Congress intended the 30-day period for requesting a CDP hearing to be a fixed deadline that is not amenable to equitable tolling. … To summarize, the text of Treasury Regulation § 301.6230-1 (1) establishes clearly and consistently that a taxpayer’s right to a CDP hearing is conditioned on the filing of a request within the 30-day period; (2) provides

Bill Lewis, Sr. & Jocelyn Irene Knowles-Lewis v. Commissioner

2014 T.C. Summary Opinion 112 · United States Tax Court · Dec 23, 2014

Petitioner husband clearly participated in a rental trade or business. … We find that for the years in issue petitioner husband has established that he satisfies the requirements to qualify as a real estate professional under section 496(c)(7).

Organic Cannabis Foundation, LLC

United States Tax Court · Sep 27, 2023

It does not clearly establish that Congress intended the 30-day period for requesting a CDP hearing to be a fixed deadline that is not amenable to equitable tolling. … To summarize, the text of Treasury Regulation § 301.6230-1 (1) establishes clearly and consistently that a taxpayer’s right to a CDP hearing is conditioned on the filing of a request within the 30-day period; (2) provides

Nationalist Movement v. Commissioner

102 T.C. 558 · United States Tax Court · Apr 11, 1994

Petitioner has not established that its social service counseling accomplishes or will accomplish exempt purposes. … Deductibility of contributions is not an issue unless petitioner first establishes its exempt status under sec. 501(c)(3).

Heckman v. Comm'r

107 T.C.M. 1629 · United States Tax Court · Jun 30, 2014

Before July 30, 2010, respondent sent the ESOP an initial notice of the revocation of its status as a qualified plan. … In Benderoff, the taxpayers’ individual return specifically referred to their income derived from a subchapter S corporation, clearly stating the name of the corporation and the amount of their share of the corporation

Friedman v. Commissioner

37 T.C. 539 · United States Tax Court · Dec 22, 1961

Significantly, before accepting the job in French Morocco, petitioner took the precaution of requesting a determination from the Immigration and Naturalization Service that her absence from this country would qualify under … In the instant case the evidence falls far short of establishing an intention to change residence.

Budget Credits, Inc. v. Commissioner

50 T.C. 52 · United States Tax Court · Apr 15, 1968

Clearly, petitioner does not meet the statutory description. … If Federal's, Inc., *164 had not created the petitioner, but had retained the accounts receivable, it would have qualified under section 166(g) .

Batson v. Commissioner

43 T.C.M. 557 · United States Tax Court · Feb 16, 1982

Such expenditures clearly were gifts to individuals and not deductible contributions to qualified charitable organizations. 11 *697 Petitioner also claims additional amounts of $ 173 for 1976 and $ 198 for 1977, as alleged … The language of both the statutory provisions and the regulations clearly states that political contributions must be contributions or gifts of "money," and that gifts of property or services do not qualify.

Pleasanton Gravel Co. v. Commissioner

64 T.C. 510 · United States Tax Court · Jun 30, 1975

The contract included an estimate of available deposits, qualified, however, by a specific disclaimer of any warranty in respect thereof. … defined substantial error based on an established Service position existing at the time of the previous examination; or (iii) Other circumstances exist which indicate failure to reopen would be a serious administrative omission

McGowan v. Comm'r

87 T.C.M. 1421 · United States Tax Court · Jun 21, 2004

Cason sought legal advice to determine whether she would qualify as an innocent spouse if petitioner failed to report all of his income on their joint return. Ms. … Respondent cannot rely on petitioner’s conviction to sustain his burden of  - 6 - establishing fraud but must clearly and convincingly prove that petitioner intended to evade tax.

Brannen v. Commissioner

78 T.C. 471 · United States Tax Court · Mar 30, 1982

Fink was qualified to write such an opinion. … The facts clearly show that Mr.

Hoch v. Commissioner

55 T.C.M. 728 · United States Tax Court · Apr 28, 1988

Petitioner, however, failed to produce any evidence which tends to establish that she meets the income percentage requirements of section 6013(e)(4). … Prior to and during the trial of this case, petitioner was obviously aware of respondent's opposition to petitioner's reliance on section 6013(e), and clearly, section 6013(e)(4) posed an obstacle to such relief since petitioner

Hellweg v. Comm'r

101 T.C.M. 1261 · United States Tax Court · Mar 9, 2011

Before the years in issue petitioners each established a Roth IRA. The Roth IRAs each subscribed to 25 percent of the previously unissued stock of ADF International Sales Co. … Thus, Notice 2004-8, supra, clearly assumes that an income tax adjustment will be made no matter which of the three avenues of attack the Service chooses.

Overland Corp. v. Commissioner

34 T.C. 1001 · United States Tax Court · Sep 16, 1960

The “push-back” provisions of section 722(b)(4) clearly contemplate that a taxpayer qualifying thereunder must show that as a result of the commencement or change in the character of its business which entitles it to relief … The petitioner has failed to establish that it is qualified for excess profits tax relief under either section 722(b) (2) or (b) (4). Reviewed by the Special Division. Decision will be entered tender Bide 50.