Case law

Ericson v. Comm'r

111 T.C.M. 1482 · United States Tax Court · Jun 1, 2016

Consequently, we conclude that respondent has not clearly and convincingly shown that Mr. … clearly and convincingly.

Evans v. Commissioner

30 T.C. 798 · United States Tax Court · Jun 30, 1958

They were also the beneficial owners of the remaining 4 outstanding shares which were registered in the names of others as directors’ qualifying shares. … “[T]he facts of record which are controlling for tax purposes clearly show that the petitioner was in no better financial position after the sale than she was before.”

Cruttenden v. Commissioner

70 T.C. 191 · United States Tax Court · May 8, 1978

Clearly the recovery of petitioners' securities lent to Command allowed them to "manage, conserve, and maintain" their investment property. … Under these circumstances, the legal expenses clearly were incurred to preserve her right to the property and the income from it.

Hinds v. Commissioner

11 T.C. 314 · United States Tax Court · Sep 22, 1948

Hinds, his wife, is the executrix appointed by the will of decedent, which has been probated in the Probate Court of Bexar County, Texas, where she has duly qualified as executrix. … Having established for the benefit of my wife, Minnie H. M. Hinds, and our children, a Trust Estate with Lawyers Trust Company of New York, N.

Golanty v. Commissioner

72 T.C. 411 · United States Tax Court · Jun 5, 1979

In one instance, she learned about a defect called congenital immune deficiency which certain lines of Arabian horses traris-¡mit. … Nationals horse show, a show that Tazzrouf had qualified to enter by accumulating enough points in other horse shows. As a result, an amateur showed Tazzrouf in the Nationals. The petitioner moved her horses from Mr.

Barbato v. Comm'r

110 T.C.M. 1097 · United States Tax Court · Feb 16, 2016

-4- [*4] from discriminating against a qualified person with a disability or retaliating against her for filing a discrimination complaint.4 On January 7, 2011, EEOC Administrative … The decision clearly states that Ms. Barbato’s “significant physical distress and pain” “were exacerbated by non-discriminatory actions”.

Bloomberg L.P., Bloomberg, Inc., Tax Matters Partner

United States Tax Court · Dec 11, 2024

Clearly, none of these network-access, setup, maintenance, or transaction-based fees were derived from the provision of access to software. … The facts establish that the BPS software . . . [is Bloomberg’s] “item” for purposes of Section 199.

Spillers v. Commissioner

26 T.C.M. 1069 · United States Tax Court · Oct 31, 1967

Petitioners claim that to the extent of $50,000, this loss qualifies as an ordinary loss pursuant to the provisions of section 1244 of the 1954 Code. … This requirement of necessity is demonstrated most clearly in the case of Edward Koppelman, 27 T.C. 382 (1956) . In that case taxpayers were a partnership in the beverage distribution business.

FURNISS v. COMMISSIONER

81 T.C.M. 1741 · United States Tax Court · Jun 11, 2001

Under section 61(a)(1), (4), (7), and (11), and section 85(a), petitioner clearly is required to include in gross income all his receipts in the years in issue. … We allowed petitioner ample time to present evidence establishing these deductions.

Daugette v. Commissioner

36 T.C.M. 252 · United States Tax Court · Mar 7, 1977

Her performance record in horse show competition had established her as the best living Tennessee Walking Horse mare. … This evidence clearly indicates that the horse's death was not due to a sudden or destructive force and the cause of death was not an unexpected or unusual occurrence in horses.

Budlong v. Commissioner

7 T.C. 756 · United States Tax Court · Sep 19, 1946

The petitioner is the duly qualified executor under the will of Milton J. Budlong, hereinafter referred to as the decedent, who died a resident of Newport, Rhode Island, on July 5, 1941. … Clearly, the decedent did not have free rein to expend the corpus or to give it to whom he chose.

R. R. Hensler, Inc. v. Commissioner

73 T.C. 168 · United States Tax Court · Oct 29, 1979

In fact, the specifications issued by the Los Angeles County Flood Control District covering the work performed under said contract clearly set forth these facts. … On or about October 23, 1969, within the 1-year period of limitation established in the insurance contract, petitioner filed a legal action in the United States District Court for the Central District of California against

Ruxton v. Commissioner

20 T.C. 487 · United States Tax Court · May 28, 1953

Buhler are the qualified and acting executors of the decedent's estate. … In our opinion, that doctrine should be applied only when clearly warranted by the particular facts of a case considered in the light of the decided cases.

Friedberg v. Comm'r

102 T.C.M. 356 · United States Tax Court · Oct 3, 2011

However, the subject owner clearly has the right to transfer/see [sic] these development rights for use on neighboring blocks within the Historical District. … That number is clearly an inaccurate measure of the price per square foot of the development rights. Mr. Ehrmann made a different error with regard to his first comparable transaction.

Wolfers v. Commissioner

69 T.C. 975 · United States Tax Court · Mar 21, 1978

Clearly HLW got a windfall to which it was not entitled under the Relocation Act. Under the Relocation Act the entire lump sum awarded was not to “be considered as income” when received. … No new qualified investment, therefore, was made for investment tax credit purposes. Sec. 46(c)(1). Accordingly, we need not reach the issue whether certain new assets constitute section 38 property.

Estate of Hankins v. Commissioner

42 T.C.M. 229 · United States Tax Court · Jun 24, 1981

Thus, the letter is clearly not a disclaimer under Virginia law. Petitioner asserts, however, that he has satisfied the spirit of section 2506(d)(2). … real property shall be its value for the use under which it qualifies, under subsection (b), as qualified real property.

Wells v. Commissioner

75 T.C.M. 1507 · United States Tax Court · Jan 5, 1998

Respondent argues that the family support payments made by petitioner fail to qualify as deductible alimony. … Petitioner introduced the above evidence to establish that 88 percent of the family support payments represented alimony.

Jack Goodwill-Oikerhe

United States Tax Court · Feb 11, 2026

This is clearly insufficient. … In light of the foregoing, respondent has clearly and convincingly established that at least some portion of the underpayment for each year in issue is attributable to fraud.

Philippe v. Commissioner

26 T.C. 984 · United States Tax Court · Aug 31, 1956

Residence may be established on a vessel regularly engaged in coastwise trade, but the mere fact that a sailor makes his home on a vessel flying the United States flag and engaged in foreign trade is not sufficient to establish … However, his acts and declarations clearly indicate that in 1949 he had the full intent to be *992 a resident of the United States.

Garcia v. Comm'r

110 T.C.M. 1087 · United States Tax Court · Feb 16, 2016

While costs of these items might qualify for deduction as a uniform, he submitted substantiation of only one such purchase, for $60. … Given the receipts and acknowledgment letters that petitioners received and maintained from their church and from other charities, they were clearly aware of the documentation they should have sought and re- ceived.