Case law

January Transp., Inc. v. Comm'r

96 T.C.M. 390 · United States Tax Court · Dec 3, 2008

Koskie did not research whether the Cessna qualified for bonus depreciation. … Koskie’s attention was dated October 14, 2001, and clearly  - 18 - stated that the bill was not final. At trial Mr.

Gunther v. Commissioner

92 T.C. 39 · United States Tax Court · Jan 19, 1989

We conclude that section 351 clearly contemplates the issuance of debentures. … "(D) Definitions and special rule. -- For purposes of subparagraph (C) and this subparagraph -- "(i) Qualified minority shareholder. -- The term 'qualified minority shareholder' means any shareholder who owns less than 10

R. T. French Co. v. Commissioner

60 T.C. 836 · United States Tax Court · Sep 6, 1973

M.P.P. will * * * apprise the qualified representatives of “Produsol” of the secret process for manufacturing the product called “M.P.P.”, and will thereafter keep “Produsol” advised of improvements * * * 2. … VI of the treaty was superseded by a new provision established by art. 4 of the Supplementary Protocol signed on Mar. 17, 1966, [1966] 17 U.S.T. 1254, 1257, T.I.A.S. No. 6089.

Rosemann v. Comm'r

98 T.C.M. 98 · United States Tax Court · Aug 13, 2009

All of these benefits clearly support a finding that petitioner was a common law employee during 2004 and 2005. … The taxpayer must still establish the amount (i.e., business mileage), the time, and the business purpose of each use.

Reed v. Commissioner

39 T.C.M. 455 · United States Tax Court · Nov 8, 1979

In addition petitioner is opposed to being required to state any religious or non-religious affiliation to qualify for the exemption under section 1402(h) 2 for individuals of certain religious faiths. … Based on the record in this case, respondent has clearly established that as a matter of law he is entitled t prevail. Accordingly, respondent's motion for summary judgment will be granted.

Dax Xavier Johnson

United States Tax Court · Aug 18, 2025

If a taxpayer establishes that a deductible expense has been paid but cannot establish the precise amount of the expense, the Court may estimate the amount. See Cohan v. Commissioner, 39 F.2d 540, 543–44 (2d Cir. 1930). … Section 170(a)(1) permits a deduction for any contribution made within the taxable year to a qualifying charitable organization.

Beringer Bros., Inc. v. Commissioner

18 T.C. 615 · United States Tax Court · Jun 24, 1952

position with respect to the Fawver wines than it woúld have been with respect to any other wines which might be bought in bulk in the open market and that an arrangement for such buying of wine if and when needed does not qualify … The petitioner’s standing in the trade as a producer of fine, wines had been established long since.

Moudy v. Commissioner

57 T.C.M. 327 · United States Tax Court · May 4, 1989

Section 911(d)(1), which defines the term "qualified individual," provides that: (1) * * * The term "qualified individual" means *228 an individual whose tax home is in a foreign country and who is -- (A) a citizen of the … While an exact definition of "abode" depends upon the context in which the word is used, it clearly does not mean one's principal place of business.

Bankamerica Corp. v. Commissioner

109 T.C. 1 · United States Tax Court · Jul 15, 1997

Commissioner, supra, cited by respondent, is clearly distinguishable. … United States, supra, is clearly distinguishable.

Computervision Int'l Corp. v. Commissioner

71 T.C.M. 2450 · United States Tax Court · Mar 18, 1996

receivables long antedates adoption of the Code, and it cannot be supposed that either the drafters of the Code or the legislatures that enacted it intended to work so drastic a change in existing law without clearly … We have considered respondent’s contentions with respect to the purported defects in the manner in which the sales were effected but conclude that petitioners have nonetheless established that sales of the qualified export

Kraeger v. Commissioner

48 T.C.M. 1481 · United States Tax Court · Oct 25, 1984

On this record, petitioner has established no basis for shifting the incidence of taxation away from himself. … Here, the record clearly demonstrates a wilful and deliberate pattern of conduct to evade payment of taxes throughout the period involved.

BRANDKAMP v. COMMISSIONER

2001 T.C. Summary Opinion 5 · United States Tax Court · Jan 23, 2001

Brandkamp were an active participant in the MetLife plan, current section 219(g)(7) serves to immunize Mr. Brandkamp from disallowance of the deduction claimed for the contribution to his IRA. We disagree. … However, any such contention is clearly belied by the effective date provisions of TRA ‘97, sec. 301(c), 111 Stat. 825, and the RRA 1998, sec. 6024, 112 Stat. 826.

Francis v. Commissioner

64 T.C.M. 495 · United States Tax Court · Aug 17, 1992

In exchange for his assistance, petitioner was granted immunity from criminal prosecution, which included immunity from prosecution for IRS criminal violations. … Over the years, courts have developed various factors, or "badges", which tend to establish fraud. .

Stinnett v. Commissioner

54 T.C. 221 · United States Tax Court · Feb 11, 1970

In *226 support of these adjustments, the respondent took the position that the corporation did not qualify as a small business corporation under section 1371(a) of the 1954 Code. Issue 2. … We have here a case in which four individuals joined together in a partnership to establish and operate a recreation facility on leased land.

Avrahami v. Comm'r

149 T.C. No. 7 · United States Tax Court · Aug 21, 2017

It is also questionable whether a qualifying loss would have been paid. … The Parties’ Arguments The Avrahamis and Feedback argue that their arrangements clearly satisfied these requirements.

Ruddy v. Commissioner

30 T.C.M. 1355 · United States Tax Court · Dec 20, 1971

The facts do not establish that the law courses taken by the petitioner actually maintained or improved his skills. … Those arguments are set forth clearly and effectively.

Metz v. Comm'r

109 T.C.M. 1248 · United States Tax Court · Mar 23, 2015

On the contrary, the record clearly establishes that the Metzes moved to Florida and bought the Naples property to move their farming operation down there. … The remaining category, real estate used as a personal residence, qualifies as a “qualified residence” and thus the interest paid is “qualified residence interest.” Sec. 163(h)(2)(D), (h)(3)(A), (h)(4)(A).

Masters v. Commissioner

67 T.C.M. 2731 · United States Tax Court · Apr 21, 1994

erroneous standard. * * * These findings are not clearly erroneous based on the record before this court. … While there are situations where reliance on expert or professional advice may satisfy the reasonable and prudent person standard, a taxpayer must establish that the person upon whom he or she relied is qualified to give

Nash v. Commissioner

60 T.C. 503 · United States Tax Court · Jun 28, 1973

“The burden of proof, to establish the negative of this proposition, is on petitioner, and we recognize, as we must, that the capital gain provisions, being an exception to the normal-tax rates, are to be construed narrowly … Clearly tibe gain realized on the sale of 4620 Wakeley Street arises from the petitioner’s everyday operation of his business.

Simmonds Precision Prods. v. Comm'r

75 T.C. 103 · United States Tax Court · Oct 14, 1980

Clearly, this did not fix any cost to petitioner unless a value could be placed on the stock options. … The options were never actively traded on an established market.