Case law

Tucker v. Commissioner

135 T.C. 114 · United States Tax Court · Jul 26, 2010

Even if the position of a non-officer employee is clearly established by law, i.e., ‘‘the duties, sal- ary, and means of appointment * * * are specified by statute’’, id., at 881, appointments … A position is most clearly ‘‘continuing’’ if it is permanently assigned sovereign authority that does not expire, inter alia, upon the passage of

Spermacet Whaling & Shipping Co. v. Commissioner

30 T.C. 618 · United States Tax Court · Jun 13, 1958

It did not at any time have any United States employees nor was it qualified to do business in any State in the United States. … had “refrained from making the contention that Smidas, Inc., rather than itself, was the owner and seller of the sperm oil” and, hence, is the one to be held taxable on any gain from the sale. 9 We think the facts here clearly

R. M. Smith, Inc. v. Commissioner

69 T.C. 317 · United States Tax Court · Nov 29, 1977

the liquidation, 18 and on the other hand, the parties have stipulated that these assets were received by petitioner “upon the liquidation.” 19 We believe the Findings of Fact portion of our original opinion in this case clearly … While it is clear from our earlier discussion that the real estate (including the globe and pylon) was leased back to petitioner under a 10-year lease, petitioner has not attempted to establish that the leasehold interest

Beauvais v. Commissioner

49 T.C.M. 1346 · United States Tax Court · Apr 29, 1985

However, there are numerous other facts in this record which clearly show that petitioners are not entitled to the claimed charitable contribution deductions. … The granting of an exemption to qualifying groups is a matter of legislative grace and not a constitutional right.

Kopaigora v. Comm'r

2016 T.C. Summary Opinion 35 · United States Tax Court · Aug 2, 2016

of  -8- an EMBA degree, he continued to be established in this business during his temporary unemployment, and his EMBA degree did not qualify him for a new trade or business. … When petitioner enrolled in the EMBA degree program, he was a well-established finance and accounting business manager at Marriott LAX.

Lewin v. Comm'r

86 T.C.M. 532 · United States Tax Court · Nov 3, 2003

Instead, Miller stated to petitioner that valuations were done on the recyclers and that as to the people who did the valuations, “he knew them, they were qualified, they appeared to be qualified”. … Accordingly, we hold that petitioners did not in good faith or reasonably rely on Becker as an expert or qualified professional working in the area of his expertise to establish the fair market value of the recyclers

Leanse v. Commissioner

67 T.C.M. 2198 · United States Tax Court · Feb 22, 1994

Therefore, to qualify for a deduction under section 280A(c), petitioner must establish that a portion of his dwelling is (1) exclusively used, *69 (2) on a regular basis, and (3) as the principal place of business for his … Clearly, petitioner does not meet the requirements of section 280A(c). Petitioner testified and stipulated that all his real estate activities were conducted at his Pacific Coast Highway office.

Keller v. Commissioner

79 T.C. 7 · United States Tax Court · Jul 8, 1982

opinion more clearly reflects income. … of the Secretary, does clearly reflect income. ↩ 17.

Weis v. Commissioner

94 T.C. 473 · United States Tax Court · Mar 21, 1990

Congress clearly intended the specific enunciation of section 483 to control over the general rule of section 461. See Bulova Watch Co. v. United States, 365 U.S. 753 (1961). … The only evidence presented on this point was the self-serving testimony of one of the petitioners, someone we find is not qualified to render such an opinion.

Columbia River Orchards, Inc. v. Commissioner

15 T.C. 253 · United States Tax Court · Sep 22, 1950

By the end of 1942 petitioner held all the corporation's stock in his name except for two qualifying shares held in his wife's name. … However, in view of our disposition of the transferee proceeding, no reexamination of our long established rule, which we follow here, is warranted.

Mammoth Lakes Project v. Commissioner

61 T.C.M. 1630 · United States Tax Court · Jan 10, 1991

The facts required to establish that petitioner is an operator *16 are different from the facts required to establish the theories that petitioner relied on, to wit, that the joint venture between petitioner and Wood was … In addition, we do not agree that the joint venture agreement clearly shows that petitioner employed Wood as its contractor.

M/V Nonsuco, Inc. v. Commissioner

23 T.C. 361 · United States Tax Court · Nov 26, 1954

meaning of section 231 (d) (1), Internal Revenue Code of 1939 , prior to their independence on July 4, 1946, and only petitioners' earnings from that date until the repeal of the Philippine exemption law on October 21, 1946, qualify … except income derived by them from the operation of a ship or ships in the Philippine coastwise trade, shall not be included as a part of the gross income of such citizens or corporations and shall be exempt from the tax established

Luczaj & Assocs. v. Comm'r

113 T.C.M. 1187 · United States Tax Court · Mar 8, 2017

The definition of gross income broad- ly includes any instance of undeniable accession to wealth, clearly realized, and over which the taxpayer has complete dominion and control. Commissioner v. … We find credible his testimony that he did not qualify for reimbursement by his employer.

Brandt v. Commissioner

43 T.C.M. 1017 · United States Tax Court · Apr 7, 1982

Since, in our view, the record clearly establishes that the motor pool transportation was not adequate for these purposes and the efficiency of petitioner's performance of his work at Ramstein was greatly enhanced by use … of an automobile, the cost of this driving is clearly deductible as an ordinary and necessary business expense.

Martin A. Kapp v. Commissioner

2019 T.C. Memo. 84 · United States Tax Court · Jul 9, 2019

* * * * * * * There is no set limit as to the amount of claimed travel deductions-- but only if you properly attach travel documents that clearly establish … The Tax Court in Johnson again agreed with my office that meals could also be claimed by all qualified mariners.”

Boettger v. Commissioner

51 T.C. 324 · United States Tax Court · Dec 2, 1968

Held , the distributions to petitioners fail to qualify under sec. 355, I.R.C. 1954 , because the "active business" requirements of (b)(2)(B) and (C) thereof were not satisfied. Richard W. … The record clearly establishes a valid business purpose for the distribution and respondent makes no argument that it was a device for distributing earnings and profits. Nevertheless, petitioners cannot prevail.

Deney v. Commissioner

60 T.C.M. 724 · United States Tax Court · Sep 11, 1990

Clearly, the payment by the corporation to Ms. Walton on petitioner's behalf was the same as though the payment had been made directly to her and then petitioner in turn had paid Ms. Walton. . … In order to qualify for a deduction for a business loss or a bad debt loss, the event fixing the fact of the loss must occur in the taxable year, which in this case is 1983. , affg. .

Churukian v. Commissioner

40 T.C.M. 475 · United States Tax Court · Jun 18, 1980

Even if petitioner is correct in all these assertions, which he clearly is not, 10 that places the expiration date for the statute of limitations in 1976 and not 1975. … We need not reach the legal question of whether petitioner qualifies for a home office deduction. See Sharon v.

Hollimon v. Comm'r

110 T.C.M. 187 · United States Tax Court · Aug 12, 2015

Al Bakari established Bay Area Staffing, which provided temporary staff to hospitals. Ms. Hollimon testified that Mr. … Proc. 2013-34, 2013-43 I.R.B. 397, outlines seven threshold conditions that the requesting spouse must satisfy before the Commissioner will consider relief under section 6015.12 The record clearly establishes that the

Flores v. Comm'r

2010 T.C. Summary Opinion 11 · United States Tax Court · Jan 27, 2010

Is a Qualifying Child R.F. is petitioner’s son, he reached age 4 in 2005, and because of his age, he clearly did not provide more than one-half (or any) of his own support. … Flores Is a Qualifying Child Ms.