Case law

Estate of Barrett v. Commissioner

56 T.C. 1312 · United States Tax Court · Sep 16, 1971

Indeed, the res judicata effect of a California interlocutory decree was clearly recognized by the Sujireme Court of Nevada in Kraemer v. Kraemer, 79 Nev. 287 , 382 P. 2d 394 . … Clearly, it was the California judgment upon which the parties relied and which the court affirmed.

Farrar v. Commissioner

55 T.C.M. 1628 · United States Tax Court · Aug 16, 1988

Clearly, if a taxpayer is employed by a corporation which promotes businesses, it is the corporation alone which is in the trade or business of promoting. … Nor can the amount be deducted under section 162, as the premium was not an "ordinary and necessary" expense of petitioner's trade or business, although it may have qualified as such if paid by Dayton. *422 Vreeland v.

Willie Nelson Music Co. v. Commissioner

85 T.C. 914 · United States Tax Court · Dec 12, 1985

Dobbins, 616 F.2d 458 , 461 (10th Cir. 1980) (documents claimed to be privileged under the attorney-client privilege and work product immunity doctrine remain under seal); secs. 7458 14 and 7461; Rule 103(a). … However, a party may not rely on mere conclusory statements or his attorney’s unsupported self-serving hearsay statements to establish good cause. In re Coord. Pretrial Proc. in Pet. Prod.

Wendell H. Murphy, Jr. & Wendy F. Murphy

United States Tax Court · Jun 15, 2023

Qualified conservation contributions under section 170(h) .......... 37 A. … qualified real property interest, (B) to a qualified organization, (C) exclusively for conservation purposes.

Vest v. Commissioner

57 T.C. 128 · United States Tax Court · Oct 28, 1971

By June 1965. there was clearly no longer any prospect of trading the Cowden Ranch minerals for a new ranch. … However, there is no general requirement under the Code that there be a sizable or any downpayment for a transaction to qualify as a sale. Cf. sec. 453.

Narver v. Commissioner

75 T.C. 53 · United States Tax Court · Oct 9, 1980

Narver 14 — you have not established that said alleged partnership qualifies as either a partnership or limited partnership for purposes of federal income taxation and/or that said alleged partnership, or any transaction … The facts in the present case are clearly distinguishable.

Hume v. Commissioner

56 T.C.M. 290 · United States Tax Court · Sep 22, 1988

Under this definition Columbia clearly qualified for Subchapter S status for the years here involved unless the agreement entered into by McMullin and Orr with Skookum on August 12, 1971 qualified Skookum, a corporation and … It is well established that for purposes of determining who is a shareholder under the provisions of Subchapter S, beneficial ownership of the stock rather than technical legal title is controlling and the incidents of taxation

Thermal Circuits, Inc.

United States Tax Court · Mar 30, 2026

Thermal does not contend, and the evidence does not establish, that the burden of proof has shifted to the Commissioner under section 7491(a) as to any issue. II. … In this light, the funds were clearly to be compensation for a service—future production volume at a higher output and a lower price per unit.

Myers v. Commissioner

42 T.C. 195 · United States Tax Court · Apr 17, 1964

The other four lots were not included in these financing arrangements because reasonable values had not been established for them by the YA at that time. … The facts and circumstances clearly distinguish this case from the Putnam case.

Savannah Shoals, LLC, Green Creek Resources, LLC, Tax Matters Partner

United States Tax Court · Mar 26, 2024

to be qualified. … The Foster appraisal clearly states that Mr. Foster holds a recognized appraiser designation with the acronym MAI.

Noberini v. Commissioner

45 T.C.M. 587 · United States Tax Court · Jan 26, 1983

Further, an organization claiming to be a bona fide church does not have an unqualified immunity from taxation under the First Amendment . Rather, "tax exemption is a privilege, a matter of grace rather than right". … Indeed, the evidence that was submitted clearly establishes that petitioner did intentionally disregard respondent's rules and regulations. 3 Decision will be entered for the respondent. Footnotes 1.

Schneider v. Commissioner

63 T.C.M. 1787 · United States Tax Court · Jan 13, 1992

It was established to provide educational benefits to the children of *44 eligible employees. … the three plans so qualified.

Burke v. United States

1995 U.S. Tax Ct. LEXIS 68 · United States Tax Court · Nov 17, 1995

The IRS further urges dismissal claiming sovereign immunity. … Section 524(a)(2) clearly "creates" the injunction. See supra note 1. Section 105(a) is invoked to punish violations of that injunction i.e. providing for its enforcement. See, e.g. In re Jones, 164 B.R. 543 (Bankr.

Macior v. Commissioner

48 T.C.M. 91 · United States Tax Court · May 9, 1984

The salary received by petitioner from the University and the interest earned on petitioner's savings accounts clearly *427 fall within the definition of gross income. … Accordingly, since these amounts are clearly within the scope of section 61(a) , they are includable in petitioner's *432 gross income for 1978.

Estate of Cassidy v. Commissioner

49 T.C.M. 580 · United States Tax Court · Jan 22, 1985

qualify as a charitable deduction for Federal estate tax purposes under the general rule of section 2055(a). … Although not clearly articulated, petitioner's second argument appears to be that the trust herein created by decedent's will should be held to be a qualifying charitable remainder unitrust within the meaning of section 664

Greer v. Commissioner

79 T.C.M. 1405 · United States Tax Court · Jan 19, 2000

With regard to the $195,477 check issued to petitioner by the State's Insurance, the numerical code and other evidence at trial establish that $125,477 thereof constitutes interest. We so hold. … Although the court judgment amount of $170,000 clearly reflects income from personal injuries within the scope of  - 9 - section 104(a)(2), the additional $143,407 petitioner received constitutes

Estate of Haydel v. Commissioner

62 T.C.M. 956 · United States Tax Court · Oct 7, 1991

Under Rule 91(e) a factual stipulation entered into at trial is binding on the parties, unless the stipulated fact is clearly contradicted by other facts in the record or the aggrieved party can clearly demonstrate that justice … Robert clearly indicate that in spite of his failure to qualify as an executor he voluntarily assisted her in the administration of the estate either to protect his interest in jointly owned properties or because of his long

Cobb v. Commissioner

62 T.C.M. 408 · United States Tax Court · Aug 8, 1991

In order to qualify for that exclusion, a taxpayer must be a "qualified individual." Sec. 911(a) . … Section 911(d) defines a qualified individual as follows: (1) QUALIFIED INDIVIDUAL. -- The term "qualified individual" means an individual whose tax home is in a foreign country and who is -- (A) a citizen of the United States

O'Neill v. Commissioner

46 T.C.M. 1476 · United States Tax Court · Sep 22, 1983

Petitioners have clearly met their burden of proof here. The amount of the payment allocable to the casualty damage was established to our satisfaction. We do not find it to be unreasonable. … Thus, under respondent's own regulation, petitioners have established the amount of their casualty loss.

Farmer v. Commissioner

68 T.C.M. 178 · United States Tax Court · Jul 25, 1994

Accordingly, any loss from the investment in MCDA cannot qualify as a section 165(c)(1) loss. … Petitioner does not argue that the loss qualifies as a sec. 165(c)(3) ↩ casualty or theft loss. 3. In Estate of Mueller v.