Case law

Ohio Teamsters Educational & Safety Training Trust Fund v. Commissioner

77 T.C. 189 · United States Tax Court · Aug 4, 1981

The above contractual provisions and the circumstances of petitioner’s creation clearly establish that petitioner is operated primarily to provide a form of indirect compensation to employees covered by the collective bargaining … We express no opinion as to whether petitioner’s grants would qualify as "scholarships” under this revenue procedure. Rev.

Burnetta v. Commissioner

68 T.C. 387 · United States Tax Court · Jun 13, 1977

OPINION The Burnetta and Crockett corporations each established trusts for the purpose of conducting their respective pension and profit-sharing plans. … Rul. 75-41, supra, clearly distinguishable.

Estate of Dawson v. Commissioner

57 T.C. 837 · United States Tax Court · Mar 20, 1972

Clearly, he did not qualify as executor and, under the circumstances, it is clear that he never could have qualified prior to his death. … Emphasis added.] [ 8 ] The decided cases clearly establish that, under New Jersey law, a residuary legatee acquires only a qualified equitable right to what remains of the estate after payment of the just debts, funeral expenses

Home Sav. & Loan Asso. v. Commissioner

80 T.C. 571 · United States Tax Court · Mar 23, 1983

These reserves were established on permanent subsidiary ledger cards. … for bad debts shall establish and maintain a reserve for losses on qualifying real property loans, a reserve for losses on nonqualifying loans, and a supplemental reserve for losses on loans.

Lorain Ave. Clinic v. Commissioner

31 T.C. 141 · United States Tax Court · Oct 23, 1958

Since petitioner’s trustees did not establish any schedule fixing the charges which could be made, each doctor was free to fix the amount of his fees as he saw fit. … It is concluded, upon the entire record, that petitioner did not qualify for exemption from tax under section 101 (6) in any of the years 1945-1953, inclusive.

Medical Transp. Mgmt. Corp. v. Comm'r

127 T.C. 96 · United States Tax Court · Sep 19, 2006

First, petitioners failed to establish that their vans and sedans were used more than 50 percent in furnishing subscription services. … Petitioners failed to establish that their vehicles traveled the same route more than once a week, let alone two or three times, and therefore petitioners fail to qualify under their own definition of “regular routes”.

Estate of Coon v. Commissioner

81 T.C. 602 · United States Tax Court · Sep 22, 1983

Real property qualifies for special use valuation only if it passes to a qualified heir, who must be a member of the decedent’s family. … Although the landlords did provide some grain storage machinery, this clearly was not a "substantial portion” of the machinery used for production.

Miller v. Commissioner

85 T.C. 1064 · United States Tax Court · Dec 30, 1985

of the taxpayer, as well as to establish when a noncorporate lessor would be able to claim investment credits with respect thereto. … In other words, if a particular lease qualifies as a short-term lease under the two objective tests, it will be regarded as constituting a business activity of the taxpayer, not a mere passive investment, and it will qualify

Lyle v. Commissioner

76 T.C. 668 · United States Tax Court · Apr 23, 1981

Accordingly, the “additional amount” petitioner received from the school district was clearly in the nature of compensation, rather than a nontaxable quarters and subsistence allowance. … See. 1.217-2(b)(7), Income Tax Regs., provides in relevant part as follows: (7) Qualified residence sale, purchase, or lease expenses.

National Asso. for Legal Support of Alternative Schools v. Commissioner

71 T.C. 118 · United States Tax Court · Nov 6, 1978

Fay, Judge: Respondent determined that petitioner does not qualify for exemption from Federal income tax under section 501(a) 1 as an organization described in section 501(c)(3). … However, the administrative record clearly shows that petitioner’s information and services are available to the public as a whole and not just to members of the organization.

Estate of Smith v. Commissioner

66 T.C. 415 · United States Tax Court · Jun 9, 1976

Smith inter vivos trust qualifies under section 2056 as a deduction from decedent’s gross estate. 11 The trust established by decedent in 1967 preserved the income to decedent for life. … The stipulated trust provisions clearly provide that at Charles’ death the trust is to be divided into two portions.

Piggly Wiggly Southern, Inc. v. Commissioner

84 T.C. 739 · United States Tax Court · Apr 18, 1985

In order to qualify as section 38 property, the hvac units must be tangible personal property under section 48(a)(1)(A). … Commissioner, 65 T.C. 664, 672-673 (1975), this Court established a six-question test to determine whether property other than machinery qualifies as tangible personal property for purposes of the investment tax credit.

Professional & Executive Leasing v. Commissioner

89 T.C. 225 · United States Tax Court · Aug 3, 1987

QUALIFIED PENSION, PROFIT-SHARING, AND STOCK BONUS PLANS. … Clearly, the workers were not dependent on petitioner for their compensation because the source of their income was the recipient whose interests were coextensive with those of the worker.

Indiana Crop Improv. Ass'n v. Commissioner

76 T.C. 394 · United States Tax Court · Feb 26, 1981

Thus, petitioner is recognized as the official seed certifying agency for Indiana, in charge of enforcing the standards and procedures established in the regulations under the Federal Seed Act on behalf of the Agricultural … Department of Agriculture in enforcing the standards and procedures established in the regulations under the Federal Seed Act within the State, and provides a public service to Indiana which the State legislature clearly

Stern Bros. & Co. v. Commissioner

16 T.C. 295 · United States Tax Court · Feb 8, 1951

They were purchased to qualify D. H. O’Leary, an employee of petitioner, on the board of directors of Cook Paint. … Petitioner claims that it kept its books on a strict cash basis which clearly reflected its income during the taxable years.

Soffron v. Commissioner

35 T.C. 787 · United States Tax Court · Feb 24, 1961

The committee report clearly indicates that it was the intent of the Congress that such a procedure of analysis be utilized. The report, S. Eept. No. 1622, to accompany H.E. 8300 (Pub. … We think an examination of all the attendant facts with a view to the economic realities of the transaction definitely establishes that the assignment was a formalistic attempt to come within the purview of section 1235 in

Maclean v. Commissioner

73 T.C. 1045 · United States Tax Court · Mar 12, 1980

Rul. 70-247, 1970- 1 C.B. 156 , and therefore, the compensation he received during his secondment qualifies for the treaty exemption. Rev. … On the contrary, the record as a whole clearly indicates that the compensation petitioner was paid by Rohr-Plessey was received for services he performed directly for that company.

National Asso. of American Churches v. Commissioner

82 T.C. 18 · United States Tax Court · Jan 5, 1984

Also, you have failed to establish that no part of your net earnings inures to the benefit of private individuals. … However, the administrative record clearly reflects that petitioner provides some financial and tax advice to its members. It provides sample incorporation papers.

Dawson v. Commissioner

59 T.C. 264 · United States Tax Court · Nov 20, 1972

OPINION Baum, Judge: In order for petitioner to qualify for the exclusion provided in section 911(a) (1), I.B.C. 1954, 2 he must establish not only that he was a bona fide resident of Australia, but also that his period of … This belief was clearly justified, since it was his company’s practice to provide followup foreign assignments after the first project was completed.

Estate of McAlpine v. Commissioner

96 T.C. 134 · United States Tax Court · Jan 24, 1991

The dissenting opinion somehow concludes that the report language does not permit what the statute clearly does permit. … The de minimis rule established in this provision is intended to apply solely as a guideline in determining whether perfection of an agreement is to be permitted.