Case law

Weiszmann v. Commissioner

52 T.C. 1106 · United States Tax Court · Sep 30, 1969

The petitioners argue that obtaining a law degree does not alone qualify an individual to practice law in either Colorado or California and therefore does not qualify the petitioner for a new trade or business. … The expenses of such an education were clearly not incurred merely to maintain such a temporary, part-time position.

Sam Goldberger, Inc. v. Commissioner

88 T.C. 1532 · United States Tax Court · Jun 23, 1987

Section 471 establishes two distinct tests to which an inventory must conform. … This testimony is insufficient to establish actual offers.

Hawkins v. Commissioner

102 T.C. 61 · United States Tax Court · Jan 27, 1994

Qualified Domestic Relations ORDER Defined. — For purposes of this subsection and section 401(a)(13)— (1) In general.— (A) Qualified domestic relations order. — The term “qualified domestic relations order” means a domestic … Hawkins contends that this language satisfies section 414(p)(l)(A)(i) because the word “from” establishes Mrs. Hawkins’ right to a portion of the plan benefits. Dr.

Murphy v. Commissioner

54 T.C. 249 · United States Tax Court · Feb 11, 1970

organization which qualifies as a charity is a charitable contribution.” … It is well established that payments to an organization which qualifies as a charity are deductible as a charitable contribution under section 170 only to the extent the amount thereof exceeds the fair market value of any

Fishman v. Commissioner

51 T.C. 869 · United States Tax Court · Feb 27, 1969

Clearly, the petitioners have failed to qualify under the conditions of the regulations. In the alternative, the petitioners argue that the regulations are invalid. … When there is a delay, the sender can still qualify by establishing the cause of the delay.

Kamins v. Commissioner

25 T.C. 1238 · United States Tax Court · Mar 15, 1956

Commissioner, supra, who was already established in the teaching profession. … Commissioner, supra, is thus clearly distinguishable. We think the rationale of Knut F. Larson, 15 T. C. 956 , is applicable here.

Eden v. Commissioner

41 T.C. 605 · United States Tax Court · Jan 31, 1964

We need not decide whether petitioner was a “minister of the gospel” within the purview of section 107 since the evidence clearly establishes that no part of petitioner’s compensation from the Highland Baptist Church for … Moreover, in his opening statement, respondent referred to the absence of any designation by the church for rental allowance, and, at the trial, albeit over petitioner’s objection, offered testimony which clearly establishes

Olson v. Commissioner

81 T.C. 318 · United States Tax Court · Sep 14, 1983

Congress then delegated to the Secretary the authority to establish criteria and procedures for adding other qualifying renewable energy sources to such list. … To reiterate, in light of the types of energy sources specifically listed by Congress, respondent’s restriction of other qualifying renewable energy sources to "inexhaustible” energy sources is clearly reasonable and consistent

Weiler v. Commissioner

54 T.C. 398 · United States Tax Court · Mar 3, 1970

The regulations establish an objective standard for determining whether an expense for education is deductible. … Furthermore, we think petitioner’s situation clearly falls within that area of expenses which “constitute an inseparable aggregate of personal and capital expenditures and, therefore, are not deductible as ordinary and necessary

Ohio Pike Sav. & Loan Co. v. Commissioner

55 T.C. 388 · United States Tax Court · Dec 2, 1970

method of accounting for bad debts shall establish and maintain a reserve for losses on qualifying real property loaps, a reserve for losses on nonqualifying loans, and a supplemental reserve for losses on loans. … (a) Establishment of reserves. — (1) In general. — A taxpayer described in § 1.593-4 shall establish and maintain a reserve for losses on nonqualifying loans, a reserve for losses on qualifying real property loans, and, if

Beer v. Commissioner

64 T.C. 879 · United States Tax Court · Aug 18, 1975

The judicial Power of the United States, shall be vested in one supreme Court, and in such inferior Courts as the Congress may from time to time ordain and establish. … Michigan Circuit Courts, however, are clearly not “inferior Courts as the Congress may * * * establish” within the intendment of article III. Cf. O’Donoghue v. United States, 289 U.S. 516 (1933); Charles F.

Boyd v. Commissioner

46 T.C. 252 · United States Tax Court · May 17, 1966

Once a base was established, Pan American was responsible for tbe bousing, feeding, maintenance, supply, health, medical, recreation, and assignment of personnel. … Extraterritorial rights, privileges, and immunities of the fundamental kind accorded here keep this physical presence from ripening into actual residence in a foreign country.

Bronstein v. Commissioner

138 T.C. 382 · United States Tax Court · May 17, 2012

edness with respect to the taxpayer’s qualified residence. … Petitioner asserts that ‘‘Confusion over the interpretation of sections 163(h)(3)(B)(ii) and 163(h)(3)(C)(ii) should be suffi- cient to establish

Moore v. Commissioner

58 T.C. 1045 · United States Tax Court · Sep 28, 1972

Clearly a mobile home .is tangible property, and clearly it is not land. … Since the mobile homes at issue clearly were not “inherently permanent structures” on the land, we hold, in accordance with the foregoing discussion, that they were tangible personal property for purposes of section é8 (a

Shut Out Dee-Fence, Inc. v. Commissioner

77 T.C. 1197 · United States Tax Court · Dec 2, 1981

A determination letter is issued only where a determination can be made on the basis of clearly established rules as set forth in the statute, Treasury decision, or regulation, or by a ruling, opinion, or court decision published … Respondent’s argument clearly contradicts the language of section 7476(a)(2)(A).

Estate of Higgins v. Commissioner

91 T.C. 61 · United States Tax Court · Jul 19, 1988

If the total gross estate is more than $500,000 [as it was in this case], the property for which this election is made must be included on Schedule M and clearly marked as “qualified terminable interest property.” … If the total gross estate is more than $500,000, the property for which this election is made must be included on Schedule M and clearly marked as “qualified terminable interest property.”

Sound Health Ass'n v. Commissioner

71 T.C. 158 · United States Tax Court · Nov 13, 1978

Clearly, both types of organizations must qualify as charitable under section 501(c)(3) on the basis of the health care services that they provide. … The Association established a research program to help study better ways of delivering health care services. See Resolution 39. It established an education program. Resolution 40.

Miller v. Commissioner

52 T.C. 752 · United States Tax Court · Aug 6, 1969

In order to qualify for the section 911 exclusion, a taxpayer must establish that the income sought to be excluded constitutes earned income as defined in section 911 and is received from foreign sources. … qualify for the exclusion under section 911.

Toledo Stove & Range Co. v. Commissioner

16 T.C. 1125 · United States Tax Court · May 21, 1951

First, the temporary and unusual character of the circumstance or event must be clearly established. … The taxpayer must clearly show that the increased earnings resulted from the change.

Porter v. Commissioner

88 T.C. 548 · United States Tax Court · Mar 5, 1987

Prior to the enactment of sections 219 and 408, individuals who worked for organizations which had not established qualified retirement plans did not enjoy such favorable tax treatment with respect to providing for their … Section 219, in conjunction with section 408, establishes, on an individual basis, plans which are in purpose and effect similar to qualified retirement plans.