Case law

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.

Doty v. Commissioner

62 T.C. 587 · United States Tax Court · Aug 5, 1974

In November 1970, pursuant to motions made by the attorney general of Montana on the ground of governmental immunity, the State of Montana, the Governor of Montana, and the secretary of state of the State of Montana were … Just as “not every payment to an organization which qualifies as a charity is a charitable contribution,” Estate of Willis D.

Sherwin-Williams Co. Employee Health Plan Trust v. Commissioner

115 T.C. 440 · United States Tax Court · Nov 9, 2000

We acknowledge that the foregoing instructions to Forms 990-T are not as clearly stated as section 512(a)(3)(B) is. … We may, and we shall in this instance, disregard a stipulation between the parties where the stipulation is clearly contrary to the facts established by the record. See Cal-Maine Foods, Inc. v.

Hamacher v. Commissioner

94 T.C. 348 · United States Tax Court · Mar 12, 1990

enacted to preclude the deduction of expenses attributable to the business use of a home office except under certain limited conditions, which are provided in section 280A(c). 4 Congress intended that only expenses which were clearly … Accordingly, petitioners here must establish that each business use of their home office qualifies under section 280A(c)(l).

Houlette v. Commissioner

48 T.C. 350 · United States Tax Court · Jun 20, 1967

We feel the argument would have more merit if petitioner had established an intention to return to use his Portland house and had not repeatedly attempted to sell it over the whole 6-year period. … Clearly, Congress was not unmindful of the difficulties military men might face in complying with the provisions of sec. 1034.

Ungerman Revocable Trust v. Commissioner

89 T.C. 1131 · United States Tax Court · Dec 8, 1987

Petitioner was established by Charles H. Ungerman, Jr., on August 1, 1979, as a revocable inter vivos trust. After the death of Mr. Ungerman, on August 3, 1981, petitioner continued for the benefit of Mr. … As a result, the expenditure was clearly made for the purpose of preserving the assets of petitioner.

Kaplan v. Commissioner

59 T.C. 178 · United States Tax Court · Oct 26, 1972

The objective intent in the instant case is clearly established by the following factors standing alone: (1) Aintree was inadequately capitalized from its inception; (2) Aintree did not issue any promissory notes or other … The legislative history underlying sec. 1244 clearly establishes that the reason why Congress decided to exclude stock or securities of the issuing corporation as permissible consideration for “section 1244 stock” is that

Laureys v. Commissioner

92 T.C. 101 · United States Tax Court · Jan 25, 1989

The witness was qualified as an expert in securities regulation and had testified about SEC procedures on prior occasions. … Petitioner’s testimony was not as specific as to his reasons for establishing the other positions in issue.

Davis v. Commissioner

81 T.C. 806 · United States Tax Court · Oct 26, 1983

The record clearly shows the pervasive use of Mrs. Davis’ Universal Life Church checking accounts for petitioners’ personal and family expenses. … established.

Downs v. Comm'r

49 T.C. 533 · United States Tax Court · Feb 27, 1968

This last provision clearly reveals that the development of a patentable invention, an electric hospital bed, was the principal object of petitioner’s employment. … Moreover, petitioner failed to establish any reasonable expectancy that he would realize a profit. Best Universal Lock Co., 45 T.C. 1 (1965).

Robertson v. Commissioner

37 T.C. 1153 · United States Tax Court · Mar 28, 1962

that the cost of education undertaken to qualify or establish oneself in a trade or business, or to meet the minimum requirements of a particular employment, constitutes a personal expense in the nature of a capital outlay … In that case it clearly appeared that the possession of a Ph.

Burns, Stix Friedman & Co. v. Commissioner

57 T.C. 392 · United States Tax Court · Dec 16, 1971

Three of 'the Justices joined in the numerical majority opinion which concluded that the two specialized courts were established under article III of the Constitution and the judges were thus qualified to sit as article III … indicated the intent of Congress that they were established as article III courts, thus renouncing any rights it might have had to change the tenure and compensation of the judges, and thus clearly making them article III

Hoffenberg v. Commissioner

22 T.C. 1185 · United States Tax Court · Sep 17, 1954

A determination by this Court favorable to petitioners’ contention would clearly amount to an indirect attempt to legislate. … consisting of the residuary estate, was to be held in any manner other than as a single trust., The grant of the power to the surviving spouse to appoint less than the whole corpus of the trust is not sufficient of itself to establish

United Fire Ins. Co. v. Commissioner

81 T.C. 368 · United States Tax Court · Sep 19, 1983

If that is done in this case, it is conceded that petitioner easily qualifies as a life insurance company. … Clearly the policies before us involve long-term risks that Congress said are analogous to life insurance.

Pierce v. Commissioner

66 T.C. 840 · United States Tax Court · Aug 9, 1976

establish” that she provided more support for the child during that year than did the noncustodial parent. … In order to “clearly establish” her support, the custodial parent must show, by a clear preponderance of the evidence, that she provided more support than the noncustodial parent. Allen E.

Spiegelman v. Commissioner

102 T.C. 394 · United States Tax Court · Mar 8, 1994

The term “qualified scholarship” refers to “any amount received by an individual as a scholarship or fellowship grant to the extent the individual establishes that, in accordance with the conditions of the grant, such amount … was used for qualified tuition and related expenses.”

Blum Folding Paper Box Co. v. Commissioner

25 T.C. 721 · United States Tax Court · Jan 13, 1956

The facts, we think, clearly establish petitioner’s qualification for relief under subsection (b) (4), both by reason of a change in management and a change in capacity for production. … The statute imposes no conditions as to the underlying causes for the qualifying changes.

Estate of McWhorter v. Commissioner

69 T.C. 650 · United States Tax Court · Feb 2, 1978

Nevertheless, the court concluded that the facts established a debtor-creditor relationship created in 1926. … Taxpayers argued that subsequent distributions were merely payments on previously established obligations.

Engineered Timber Sales, Inc. v. Commissioner

74 T.C. 808 · United States Tax Court · Jul 22, 1980

Pugh that ETS probably could establish a profit-sharing plan qualified under the Internal Revenue Code, Mr. Hurst suggested that Mr. and Mrs. … Respondent takes the position that petitioner did not establish such a plan in 1974 but merely formed the intent in that year to establish such a plan at a later date.

Riverfront Groves, Inc. v. Commissioner

60 T.C. 435 · United States Tax Court · Jun 18, 1973

In the case at bar there are undeniable accessions to wealth, clearly realized, which petitioner benefits from and which it has consented to return as income. … established that income may be- constructively received even though its actual receipt is waived by the taxpayer.