Case law

Cung v. Comm'r

105 T.C.M. 1508 · United States Tax Court · Mar 20, 2013

However, the burden to establish the defense of reasonable cause pursuant to section 6664(c) remains with the taxpayer. Id. at 447. … Petitioner, at trial, argued that the key words in Matthews were “not clearly untenable”. See id. at 362.

Estate of Helliwell v. Commissioner

77 T.C. 964 · United States Tax Court · Oct 29, 1981

WFS was an established company with a known reputation in the film industry. … "The Hireling” qualified as a British quota film eligible for "Eady” benefits (Government subsidies).

Chapman Glen Ltd. v. Commissioner

140 T.C. 294 · United States Tax Court · May 28, 2013

Commissioner, 139 T.C. 67, 144 n.55 (2012) (stating that, where justice requires, the Court may disregard a stipulation which is clearly contrary … The record establishes, and we have so found, that petitioner owned EFR.

Woodbury v. Commissioner

55 T.C.M. 1131 · United States Tax Court · Jun 22, 1988

Weber County is a political subdivision of the state of Utah within the meaning of section 170(c)(1) such that contributions thereto qualify the donor for a charitable contribution deduction pursuant to section 170(a) . … By setting out in a clearly labeled work sheet the reduction of their contribution by 50 percent of its value and application of the 50-percent limitation, petitioners substantially complied with the statute.

Richardson v. Commissioner

64 T.C. 621 · United States Tax Court · Jul 23, 1975

However, we do not think the formality of the adoption of this heavily qualified provision is, without more, sufficient to show that Dr. … The letter clearly states that respondent will not issue definitive determinations as to the efficacy of forfeiture provisions until the adoption of regulations under section 83.

Mecom v. Commissioner

101 T.C. 374 · United States Tax Court · Nov 3, 1993

Petitioner’s assent to the terms inscribed in Form 872-A is seen clearly by his signature on Form 872-A. Id. … The Commissioner thereafter determined that the taxpayer no longer qualified for income averaging and issued her a notice of deficiency based in part on an adjustment disallowing its use.

Devine v. Comm'r

113 T.C.M. 1496 · United States Tax Court · Jun 13, 2017

On January 11, 2012, the EEOC issued a memorandum and order determin- ing that petitioner had “established a prima facie case of sexual, pregnancy-related and reprisal-based harassment.” … The Form 1099-MISC that attorney Bowers supplied to petition- ers clearly stated that the $220,252 payment was required to be reported on their 2012 return.

Mills, Mitchell & Turner v. Commissioner

65 T.C.M. 2127 · United States Tax Court · Mar 23, 1993

The program was established after the qualified status of petitioner's plan had been revoked by both the IRS District Director and the Appeals Office, and indeed even after petitioner filed its petition with this Court. 14 … Under the circumstances of this case, equitable estoppel principles are clearly not applicable here.

Estate of Sower v. Comm'r

149 T.C. No. 11 · United States Tax Court · Sep 11, 2017

defined substantial error based upon established Internal Revenue Service position; or (3) a serious administrative error. … Minnie’s estate has established none of these elements. The estate did not establish a “false representation or wrongful misleading silence” on the part of the Commissioner.

Forrest v. Comm'r

100 T.C.M. 491 · United States Tax Court · Dec 2, 2010

Petitioner clearly has not met her burden and is not entitled to a Schedule A deduction for her claimed telephone expenses for the 2004 tax year. E. … While petitioner might qualify for a casualty loss deduction, we conclude that she failed to establish her adjusted tax basis in the car and that she claimed this deduction prematurely.

Goings v. Commissioner

73 T.C.M. 2065 · United States Tax Court · Feb 19, 1997

Although respondent has clearly and convincingly established that an underpayment exists with respect to each taxable year at issue, she has not clearly and convincingly established that a portion of any such underpayment … Moreover, petitioner has not established that such benefits were consistent with her then-existing lifestyle, nor has she established that they constituted normal support.

Blue Lake Rancheria Economic Development Corporation v. Commissioner

152 T.C. No. 5 · United States Tax Court · Mar 6, 2019

However, clearly, in the light of the principles outlined above, that phrase does not suggest the application of State law. … BLREDCo had to be operating as MBS in order to waive sovereign immunity as requested by FF. See Uniband, Inc. v.

Adams v. Commissioner

74 T.C.M. 277 · United States Tax Court · Aug 4, 1997

Thus, to qualify for the exclusion, the taxpayer must satisfy a two-prong test. … Clearly section 104(a)(2) does not. Petitioner does not point to, and we  - 7 - are unaware of, any other section providing such an exemption under these facts.

Golden Nugget, Inc. v. Commissioner

28 T.C.M. 755 · United States Tax Court · Jul 10, 1969

(herein sometimes referred to as the partners) operated a bingo game establishment in West Biloxi, Mississippi, under the name of Golden Nugget. … Second, they showed that the accounting system they used had the sanction of a qualified public accountant.

General Dynamics Corp. v. Commissioner

74 T.C.M. 632 · United States Tax Court · Sep 22, 1997

Implicit in respondent's distinction is the basic principle that, generally, CCM is accepted for Federal tax purposes as clearly reflecting income when used by qualified taxpayers. … December 31, 1982, so that Contracts 2034 and 2038 do not qualify.

Hickman v. Comm'r

29 T.C. 864 · United States Tax Court · Feb 18, 1958

The terms of payment provided therein clearly show that the right to sell was also intended. … Here, the parties resolved the difficulty by establishing a rate of payment per unit sales. Such arrangement is a common one.

Taylor v. Commissioner

30 T.C.M. 233 · United States Tax Court · Mar 29, 1971

The regulation also provided that kindergarten classes would be taught by locally employed dependents who were qualified and experienced kindergarten or primary grade teachers and who were recommended for employment by the … The parties further agree that the regulations of the Air Force providing that nonappropriated fund instrumentalities are instrumentalities of the United States entitled to the sovereign immunities and privileges of the United

William French Anderson & Kathryn D. Anderson

United States Tax Court · Mar 28, 2023

He previously discovered genetic and other treatments for cancer, immune deficiencies, and other illnesses, and has successfully worked with pharmaceutical companies to bring them to market. Dr. … Petitioners have neither alleged that section 7491(a) applies nor established compliance with its requirements.

Oei Tjong Swan v. Commissioner

24 T.C. 829 · United States Tax Court · Aug 3, 1955

We think that in the circumstances of this case it is evident that it would have been necessary to have established a trust. Section 811 (d) is clearly broad enough in its terms to include the transfers here in issue. … We think that, unlike the instant case, it was clearly established in Schwarzenbach that the taxpayer was making a temporary transfer for a limited purpose. *869 C.

Bailey v. Comm'r

2011 T.C. Summary Opinion 22 · United States Tax Court · Mar 2, 2011

Petitioners have neither alleged that section 7491(a) applies nor established their compliance with the substantiation and recordkeeping requirements. See sec. 7491(a)(2)(A) and (B). … The Parties’ Contentions Petitioner points to the plain language of section 469(c)(7)(C) and its legislative history2 to contend that congressional intent and the statute itself clearly allow her to include her hours