Case law

Wahlert v. Commissioner

17 T.C. 655 · United States Tax Court · Oct 10, 1951

Limbeck, his wife, and one qualifying share to petitioner. … The petitioner was clearly apprised that he must prove basis, and just as clearly agreed that he could not do so.

Lightweis v. Commissioner

40 T.C.M. 847 · United States Tax Court · Aug 4, 1980

applicable in 1975, petitioner was entitled to no deduction, the entire contribution was in excess of the amount deductible for that year and, consequently, on the facts *299 extant in this case, the six percent excise tax is clearly … Sec. 401(a) pertains to qualified pension, profit sharing, and stock bonus plans. ↩ 4.

Kohrs v. Commissioner

49 T.C.M. 959 · United States Tax Court · Mar 18, 1985

("Peat, Marwick").In 1975, petitioner completed tests given by the State of New York, and qualified as a Certified Public Accountant. … The taxpayer's entire course of conduct may establish the requisite fraudulent intent. ; .

Guernsey v. Commissioner

39 T.C.M. 446 · United States Tax Court · Nov 6, 1979

Petitioner failed to establish that he was actually entitled to retire for disability. … The record clearly shows that on October 6, 1969, 6 months before he retired, petitioner was found to be medically qualified for duty with a permanent assignment limitation, i.e. "* * * no assignment involving habitual or

Jabir Algarawi & Amira Hachim

United States Tax Court · Jan 26, 2026

In the case of unreported income the Commissioner must establish “some evidentiary foundation” connecting the taxpayer with the income-producing activity, Weimerskirch v. … Commissioner, 96 T.C. 858, 867 (1991), aff’d, 959 F.2d 16 (2d Cir. 1992).  5 [*5] The Internal Revenue Service may compute an individual’s taxable income by any method that clearly

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.

Akopian v. Comm'r

102 T.C.M. 350 · United States Tax Court · Oct 3, 2011

By introducing the banking information of Media Fox and Global Glen, which establishes that only Mr. … Terfanyan qualifies for equitable relief. 1. Threshold Conditions Rev.

Baan v. Commissioner

45 T.C. 71 · United States Tax Court · Oct 19, 1965

Had it distributed the Northwest stock directly to its stockholders without consideration there would clearly have been the type of divisive reorganization contemplated by the statute, at least as far as subparagraph (A) … and securities in the controlled corporation held by it immediately before the distribution, or (ii) an amount of stock in the controlled corporation constituting control within the meaning of section 368(c), and it is established

Johnson v. Comm'r

107 T.C.M. 1358 · United States Tax Court · Apr 14, 2014

leaving school” as an example of such a contingency.4 We have previously decided that even if there are separately allocated child support payments, other monthly payments made pursuant to a decree will still qualify … payment that “will be reduced on the happening of a contingency relating to a child” is child support and not alimony regardless of the existence of a separate child support payment.8 In this case, the divorce decree clearly

Seagate Technology v. Commissioner

102 T.C. 149 · United States Tax Court · Feb 8, 1994

By attracting qualified workers at wages that were at the lower end of wages prevailing in Singapore, Seagate Singapore’s management was able to control labor costs. • II. … Solarise does not conduct preproduction evaluation of the items, qualify the items, or inspect the items.

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.

Schechter v. Comm'r

112 T.C.M. 326 · United States Tax Court · Sep 19, 2016

According to Schechter, the 21-page document “clearly establishes” that Simba Cal was involved with a 10-or-more-employer plan. The 21-page document on its face seems to involve a “plan”. … On the basis of this provision Schechter argues: “The SADI Plan document clearly establishes that at all times the SADI Plan must have more than ten participating employers, and that at no time can any participating employer

Andrew Rush Wentworth v. Commissioner

2018 T.C. Memo. 194 · United States Tax Court · Nov 20, 2018

Exclusions from gross income are construed narrowly, and a taxpayer must clearly establish his entitlement to any such exclusion. Id. at 101. … Section 911(d)(1) defines “qualified individual” as follows: (1) Qualified individual.

Ruecker v. Commissioner

41 T.C.M. 1587 · United States Tax Court · May 27, 1981

Rule. 76-521 , supra , to permit drought losses in some cases to qualify under section 165(c)(3). … As such, the damages sustained by the petitioners qualify as casualty losses. *498 Decision will be entered for the petitioners . Footnotes 1.

Petricca v. Commissioner

51 T.C.M. 412 · United States Tax Court · Feb 4, 1986

There is, however, an exception to this rule when a taxpayer with a well-established tax home accepts temporary employment as opposed to indefinite employment elsewhere. … Petricca's commuting expenses were clearly personal and nondeductible unless some portion thereof might be deductible under a different theory.

Trask v. Comm'r

99 T.C.M. 1335 · United States Tax Court · Apr 15, 2010

In establishing whether a taxpayer’s real property activities result in passive activity losses, each interest in rental real estate is treated as a separate rental real estate activity unless the qualifying taxpayer … In order to receive this deduction, petitioner must satisfy three requirements: (1) He must establish that he qualifies as a real estate professional pursuant to section  - 9 - 469(c)(

Maresca Trust v. Commissioner

46 T.C.M. 1147 · United States Tax Court · Aug 18, 1983

. *289 Petitioner is a testamentary trust (the Trust) established by the will of Peter J. Maresca, the decedent. … Murphy qualified as trustee. 8 The assets of the Estate had been collected and its debts and taxes paid by that time.

Shell Oil Co. v. Commissioner

89 T.C. 371 · United States Tax Court · Sep 1, 1987

Many such wells were dry holes and clearly incapable of commercial success; others were clearly commercially productive wells. … G&G costs meet the inquiry necessary for inclusion in an allocation base; there is a readily established relationship between these costs and overhead.

King Solarman, Inc. v. Commissioner

2019 T.C. Memo. 103 · United States Tax Court · Aug 19, 2019

Petitioner has supplied no evidence to establish that fact for FYE 2012, 2013, or 2014, and it has supplied insufficient evidence to establish that fact with respect to its sale of solar towers during FYE 2015 to buyers … The Com- missioner concurrently specified the procedure that a qualifying small business taxpayer should use to secure this treatment. To be a “qualifying small business taxpayer” under Rev.

Redding v. Commissioner

71 T.C. 597 · United States Tax Court · Jan 22, 1979

The transfer by *616 Water Co. of Shorewood stock to Water Co. warrant holders was clearly conditioned on the payment of the $ 5 cash consideration per share. … and securities in the controlled corporation held by it immediately before the distribution, or (ii) an amount of stock in the controlled corporation constituting control within the meaning of section 368(c), and it is established