Case law

Mameri v. Comm'r

2016 T.C. Summary Opinion 47 · United States Tax Court · Aug 24, 2016

When a taxpayer establishes that he or she paid or incurred a deductible expense but does not establish the amount of the expense, we may estimate the amount allowable in some circumstances. Cohan v. … We conclude petitioner expended $350 for qualified tuition in 2012. This tuition was clearly required by the school as a condition of enrollment and thus is a qualifying expense for the education credit. See Cohan v.

Nitzberg v. Commissioner

34 T.C.M. 707 · United States Tax Court · May 21, 1975

In his statutory notices of deficiency, the Commissioner disallowed the promotional expense on grounds that it did not qualify for deduction as an ordinary and necessary business expense and because it represented losses … The facts clearly support a contrary finding. Reliance upon Commissioner v. Sullivan, supra , is misplaced without a showing in the first instance of deductibility under section 162.

Gregory Raifman & Susan Raifman v. Commissioner

2018 T.C. Memo. 101 · United States Tax Court · Jul 3, 2018

Pursuant to that initial contact, the Raifmans were offered immunity from prosecution for any Federal crime, on the basis of statements they provided pursuant to an immunity agreement, including but not limited to violations … On the record before us, we do not find evidence sufficient to establish that he intended to defraud any individual Derivium participant through a failure to 34 The contracts clearly indicated to the participants

Laster v. Commissioner

48 T.C. 178 · United States Tax Court · May 16, 1967

The evidence clearly establishes to our satisfaction that the payments by George are within the purview of section 71 (a) (2) . 6 Accordingly, they constitute gross income to Anne under that section and are deductible by … All parties appear to agree that if the payments were “because of the marital or family relationship,” then there is no reason why they should not qualify for section 71(a) (2) treatment.

Elder v. Comm'r

94 T.C.M. 300 · United States Tax Court · Sep 17, 2007

Furthermore, section 7430 is a waiver of sovereign immunity and must be strictly construed in the Government’s favor. Estate of Cervin v. Commissioner, 200 F.3d 351, 355 (5th Cir. 2000), affg. T.C. … The fact that the Commissioner eventually concedes or loses a case does not establish that his position was not substantially justified. Estate of Perry v.

Green v. Commissioner

64 T.C.M. 369 · United States Tax Court · Aug 3, 1992

Respondent argues that petitioner abandoned the Los Angeles residence as her principal residence no later than June 1982 and at such time established a new principal residence in Baltimore. … We further stated that: "There is nothing in the legislative history [of section 1034 ] to indicate * * * [that the] clearly expressed remedial purpose [of the section] is inapplicable when a poor real estate market or the

Neely v. Commissioner

37 T.C.M. 128 · United States Tax Court · Jan 18, 1978

contributions made to a trust as part of a qualified plan. 3 Congress desired to allow the self-employed to establish qualified retirement plans for their own retirement. … We conclude that since the self-employed are their own "employers" a rational basis for allowing them to establish their own qualified retirement plans clearly does exist. 4 Accordingly, we reject petitioner's constitutional

Seasongood v. Commissioner

22 T.C. 671 · United States Tax Court · Jun 28, 1954

November Ballot and passed Return of 30% of sales tax to local governments (but subsidies to Hamilton County increased by $ 730,000; to Cincinnati by $ 400,000) Aid for urban highways and expressways Civil Service -- to establish … There is one thing demonstrated very clearly by the record, and that is the tremendous and unselfish interest which this petitioner has in his community and its welfare.

McNealy v. Comm'r

2014 T.C. Summary Opinion 14 · United States Tax Court · Feb 19, 2014

McNealy qualified as an alimony payment. … The letter accompanying the proposed decision clearly states: “The proposed decision document is subject to review, signature, and filing with the Tax Court by Area Counsel.”

Thunstedt v. Comm'r

2013 T.C. Memo. 280 · United States Tax Court · Dec 12, 2013

In order to claim these credits and deductions, the individual must meet either the qualifying child or qualifying relative requirements set forth in section 152. … Thunstedt’s children do not meet the qualifying child or qualifying relative requirements, and he is not entitled to any dependent-related credit or deduction. VIII.

Tebarco Mech. Corp. v. Commissioner

74 T.C.M. 29 · United States Tax Court · Jul 3, 1997

Moreover, numerous invoices found in petitioner's books and records clearly establish that petitioner stored materials in its warehouse, which it used to complete its work at various job sites. … This amount clearly establishes that the materials were an income-producing factor for petitioner.  - 22 - Knight-Ridder Newspapers, Inc. v.

Thompson v. Commissioner

66 T.C. 1024 · United States Tax Court · Sep 21, 1976

This gives rise to the suspicion that the funds may have been provided by a trust which had been established at ABC by one or more clients of Harry Margolis, who had been doing business with ABC (establishing trusts for clients … the petitioners, who bear the burden of proof herein, to establish otherwise.

Lakeisha Degourville

United States Tax Court · Sep 12, 2022

A taxpayer must maintain books and records establishing the amount of his or her gross income. I.R.C. § 6001. … When a taxpayer establishes that she paid or incurred a deductible expense but does not establish the amount of the expense, we may estimate the amount allowable under limited circumstances. See Cohan v.

Evgeny Kiselev v. Commissioner

2018 T.C. Summary Opinion 2 · United States Tax Court · Jan 10, 2018

establishes that, in accordance with the conditions of the grant, such amount was used for qualified tuition and related expenses. … Petitioner clearly was a resident of the Russian Federation when he came  - 16 - to United States in August 2005.

Bergeron v. Commissioner

31 T.C.M. 1226 · United States Tax Court · Dec 20, 1972

In 1956, the legislature of the State of Louisiana established a Research and Training Account, funded by fees paid by or on behalf of certain *12 patients in State hospitals. … Johnson, 394 U.S. 741 , 751 (1969) , the Court saying: *24 Here, the definitions supplied by the Regulation clearly are prima facie proper, comporting as they do with the ordinary understanding of "scholarships" and "fellowships

Smith & Wiggins Gin, Inc. v. Commissioner

37 T.C. 861 · United States Tax Court · Feb 1, 1962

To qualify for exclusion, however, the allocation of earnings must have been made pursuant to a preexisting legal obligation. … Commissioner, 336 U.S. 422 , clearly requires the rejection of this contention. 7 The petitioner makes the further contention that inasmuch as it did report taxable income in the amount of $12,812.16, it must be concluded

Patricia S. Chappell

United States Tax Court · Mar 11, 2024

However, the record clearly shows that Ms. Chappell, not Mr. … corroborative evidence sufficient to establish such element.”

Garbini Electric, Inc. v. Commissioner

43 T.C.M. 919 · United States Tax Court · Mar 29, 1982

Electric's union contract established a chain of command of superintendent, foreman, and journeyman. … Tax-Qualified Status of the Plan Respondent maintains that "[b]ecause * * * Management should be disregarded for tax purposes, the pension plan established by * * * Management should be the plan of * * * Electric.

Emmer v. Commissioner

37 T.C.M. 460 · United States Tax Court · Mar 14, 1978

As established in our Findings of Fact, the concept of compensation for "past services" was belatedly introduced into the Employment Agreement as a rationale to establish consideration for any payments which may have been … No other deduction is clearly identified as having been paid to or for the personal benefit of Mayer.

Federal Bulk Carriers, Inc. v. Commissioner

66 T.C. 283 · United States Tax Court · May 18, 1976

None of the several contracts upon which that relationship was bottomed purport to establish a joint venture as such. … The precise objectives which petitioner, Bessemer, and Maple Leaf sought to attain through this maze of agreements are not clearly disclosed in the record.