Case law

Schwartz v. Commissioner

54 T.C.M. 11 · United States Tax Court · Aug 4, 1987

This clearly demonstrates that significant efforts were made to produce a profit from the film. … The record does not establish what part, if any, of the production budget represents qualified United States production costs.

Jay Douglas Haskett & Cynthia S. Webb-Haskett v. Commissioner

2013 T.C. Summary Opinion 76 · United States Tax Court · Sep 26, 2013

The record does not establish that Ms. Saputa was petitioners’ qualifying relative within the meaning of section 152(d). During 2008 Ms. … MDA’s business records do not clearly explain the adjustment to Dr. Haskett’s paycheck. Because the record shows that Dr.

Sequeira v. Commissioner

70 T.C.M. 761 · United States Tax Court · Sep 21, 1995

Clearly, Congress intended to make these relief provisions available to deserving estates. Estate of McAlpine v. Commissioner , supra at 140 . … L. 97-34, sec. 421 (j)(3), 95 Stat. 313 , directs the Secretary to prescribe regulations to establish the manner in which the election is to be made.

J.E. Seagram Corp. v. Commissioner

104 T.C. 75 · United States Tax Court · Jan 24, 1995

Petitioner points out that these cases hold that a sale that was not pursuant to the plan of reorganization was fatal to continuity of interest where the sale “[established an] intent to divest * * * [the old stockholders … We quote petitioner’s memorandum: The Commissioner clearly would agree that there would be insufficient continuity if the public shareholders who exchanged Conoco shares for DuPont shares sold their shares of DuPont to Seagram

South Penn Oil Co. v. Commissioner

17 T.C. 27 · United States Tax Court · Jul 17, 1951

An insurance company’s right to hold funds in trust is clearly recognized in that state. See section 15, Personal Property Law, N. Y. … Has petitioner established a pension trust within the meaning of section 165 of the pertinent statutes ?

Cleveland Creative Arts Guild v. Comm'r

50 T.C.M. 272 · United States Tax Court · Jul 1, 1985

Petitioner's sales activities are clearly incidental to its educational activities and are but a means to the end of increasing public appreciation of the arts. Goldsboro Art League, Inc. v. Commissioner, supra. … The absence of any selection criteria does not, in our view, establish that petitioner operates for private purposes.

Lumpkin HC, LLC, Hurricane Creek Partners, LLC, Tax Matters Partner v. Commissioner

2020 T.C. Memo. 95 · United States Tax Court · Jun 23, 2020

The word “must” clearly requires that the donee receive at least the proportionate value. PBBM-Rose Hill, Ltd. v. Commissioner, 900 F.3d at 208. … We have established above that the contribution does not qualify under section 170 as a “qualified conservation contribution” because the deed’s extinguishment clause fails to meet the requirements of the proceeds regulation

Judith K. Blomberg v. Commissioner

2014 T.C. Summary Opinion 82 · United States Tax Court · Aug 26, 2014

Proc. 2003-61, 2003-2 C.B. 296, for determining whether a requesting spouse qualifies for relief under section 6015(f). … Although the record does not clearly establish whether Mr. Russell timely sent a copy of the notice to Ms.

Orvis v. Commissioner

48 T.C.M. 1295 · United States Tax Court · Oct 3, 1984

established that "any amount was for an ordinary and necessary business expense, or was expended for the purpose designated." … The situation in the instant case is clearly different, and more closely parallels the numerous cases that have distinguished Foulkes on its facts. 7 The parties have stipulated that Bobye G.

Blossom Day Care Centers, Inc.

United States Tax Court · Jul 13, 2021

Gross income is construed broadly to include all “accessions to wealth, clearly realized, and over which the taxpayers have complete dominion.” Commissioner v. Glenshaw Glass Co., 348 U.S. 426, 431 (1955). … failed to substantiate that its qualified wages paid in the years at issue exceeded the qualified wages paid in 1993.

Kennedy v. Commissioner

54 T.C.M. 332 · United States Tax Court · Aug 27, 1987

To qualify for the deduction, a taxpayer must meet three conditions: (1) The expenses must be ordinary and necessary; (2) the expenses must have been incurred while petitioners were "away from home;" and (3) petitioners must … He merely contends that petitioners have failed to establish that they were "away from home" when they incurred the expenses.

Leavell v. Commissioner

104 T.C. 140 · United States Tax Court · Jan 30, 1995

We first look to what is clearly the most important factor— the right to control the manner and means by which the individual service provider renders the services for which compensation is being paid. 16 The Rockets wanted … It is well recognized that the extent of control necessary for a professional to qualify as an employee is less than that necessary for a nonprofessional. Professional & Executive Leasing, Inc. v.

Patricia A. Moosally v. Commissioner

142 T.C. No. 10 · United States Tax Court · Mar 27, 2014

Again, the Appeals officer concluded that the taxpayers did not qualify for a collection alternative and that the proposed levy was appropriate. Id. … It is well established that “in the absence of a ‘clearly expressed legislative intention to the contrary’, the language of the statute itself ‘must ordinarily be regarded as conclusive’.” Burlington N. R.R. Co. v.

Brutsche v. Commissioner

65 T.C. 1034 · United States Tax Court · Mar 2, 1976

A corporation having more than one class of stock does not qualify as a small business corporation. … In any event we held petitioners’ contention in this respect not to be established by the record. The corporation’s complaint sought in part damages for dissipation of its goodwill.

Miller v. Commissioner

84 T.C. 827 · United States Tax Court · May 13, 1985

If the practical effect in honoring the clearly expressed will of Congress is to grant amnesty to pre-1981 commodity tax straddlers, so be it. … Swift , J ., dissenting: The majority opinion holds that losses realized in a straddle transaction will qualify as short-term losses so long as "it can be said" that the transaction offered a prospect of a nominal profit

Levine v. Commissioner

54 T.C.M. 209 · United States Tax Court · Aug 24, 1987

Petitioner's alleged debt clearly does not fall within this criterion. … Petitioner's testimony, as well as the evidence of record, establishes that he was actually employed by Nassau County as the Superintendent of Real Estate.

Robert Lewis Starer & Merle Ann Starer

United States Tax Court · Dec 20, 2022

In order to qualify as an ESBT, the trust must elect to be taxed as such. … If a taxpayer’s method of accounting does not clearly reflect income, the Commissioner is authorized to impose a change on the taxpayer’s method of accounting that, in his opinion, does clearly reflect income.

American Offshore, Inc. v. Commissioner

97 T.C. 579 · United States Tax Court · Nov 25, 1991

A taxpayer need not wait for a default before taking a bad debt deduction if the debt is clearly worthless before any payments are due. Bonynge v. Helvering, supra at 158. … establishes the time at which a debt becomes worthless and thus deductible. * * * Minneapolis, St.

Price v. Comm'r

99 T.C.M. 1005 · United States Tax Court · Jan 4, 2010

Petitioners bear the burden of proving that their gifts qualify for annual exclusions.5 See Rule 142(a); Hackl v. … The Court held that to establish entitlement to an annual exclusion under section 2503(b), a taxpayer must-- establish that the transfer in dispute conferred on the donee an unrestricted and noncontingent right

Nicole Diane Henaire

United States Tax Court · Oct 30, 2023

Moreover, because she has not established that her abode was outside the United States, she has not established that she was a “qualified individual,” within the meaning of I.R.C. § 911(d)(1), … Memo. 2015-42, the Court of Appeals for the Second Circuit did not clearly differentiate between the burden of production and the larger burden of proof.