Case law

Seabrook Property, LLC, Seabrook Manager, LLC, Tax Matters Partner

United States Tax Court · Jan 21, 2025

It was established in 2006 and has sold about ten units per year over its lifetime, including ten sales in 2017. … Qualified Appraiser Having addressed the Commissioner’s arguments with respect to the “qualified appraisal” standard, we turn to the related “qualified appraiser” standard.

Ring Constr. Corp. v. Secretary of War

8 T.C. 1070 · United States Tax Court · May 15, 1947

But, since the act as finally passed affirmatively and clearly states that it is to be applicable to contracts “heretofore made,” we accept it as written. … The petitioner furnished its own capital, establishing a credit of $300,000 of which it utilized only $100,000. It received no public assistance as to capital.

Doyle v. Commissioner

57 T.C.M. 1436 · United States Tax Court · Aug 29, 1989

To qualify for the exclusion a taxpayer is required by section 911(d)(1) to be: an individual whose tax home is in a foreign country and who is -- (A) a citizen of the United States and establishes to the satisfaction of … Nevertheless, petitioner must still establish that his abode was not in the United States.

Westchester Plastic Surgical Assocs., P.C. v. Commissioner

78 T.C.M. 756 · United States Tax Court · Nov 5, 1999

The purpose of ERISA was not to establish a tax-exempt pocketbook for Morrissey. Morrissey made no repayments on any of the six loans from the Defined Benefit Plan. … Accordingly, respondent properly revoked the qualified status of the Defined Benefit Plan.

Moss v. Commissioner

51 T.C.M. 742 · United States Tax Court · Mar 31, 1986

The agreement clearly provides for a single and complete program of improvements, which includes expenditures for work that standing alone otherwise might qualify as deductible repairs and maintenance. … It has been established that substantial work had been deferred during the years prior to management of the hotel by Hyatt.

Sherwood v. Commissioner

73 T.C.M. 1758 · United States Tax Court · Jan 15, 1997

The facts do not clearly show that petitioners intended to mislead respondent or conceal their tax liability. Rather, the facts show that they erroneously believed that they did not owe any tax. … Petitioners' frivolous "position" (within the meaning of section 6673(a)(1)(B)) is that wages are immune from tax.

Michael Smith

United States Tax Court · Mar 19, 2026

Because petitioner did not qualify for SSDI benefits, he was re- quired to (and did) reimburse SSA for the amounts he had received. … In cases of unreported income, the Commissioner must establish an evi- dentiary foundation connecting the taxpayer with the income-producing activity, see Portillo v.

Telephone Answering Service Co. v. Commissioner

63 T.C. 423 · United States Tax Court · Dec 24, 1974

No. 1337, 83d Cong., 2d Sess., p.A112 (1954).] 7 Clearly, the transactions under consideration herein did not meet the foregoing standards. … Of course, it is well established that the existence of a business purpose is irrelevant to the determination of whether a complete liquidation took place. United States v.

Lawson v. Commissioner

67 T.C.M. 3121 · United States Tax Court · Jun 21, 1994

loss occurred, that it qualified as an ordinary loss. … Commissioner , supra , we relied on the Blue Book after we had determined that the plain meaning of the statute led to an absurd or futile result and that it thwarted clearly expressed congressional intent.

Paoli v. Commissioner

62 T.C.M. 275 · United States Tax Court · Jul 31, 1991

Paoli's testimony does not establish the purpose of that interest payment. … Paoli, in our opinion, qualifies as a trader of securities." Mr.

Mill Road 36 Henry, LLC, MR36 Manager, LLC, Tax Matters Partner

United States Tax Court · Oct 26, 2023

was qualified. … Foster] who prepared a qualified appraisal, (3) the advice and preparation services of a reputable accounting firm [Carr, Riggs & Ingram], and (4) the guidance of an established land trust [SCT, the donee].”

Imes v. Commissioner

43 T.C.M. 628 · United States Tax Court · Feb 23, 1982

Also attached to the amended petition were documents entitled "Memorandum in Support of Request for Immunity"; and "Request for Grant of Immunity." … These deemed admissions clearly preclude petitioners from pursuing any genuine issue of fact at trial, and therefore entitled respondent to judgment as a matter of law. An appropriate order and decision will be entered.

Azimzadeh v. Comm'r

106 T.C.M. 45 · United States Tax Court · Jul 23, 2013

Taxpayers are required to maintain records sufficient to establish the amounts of allowable deductions and to enable the Commissioner to determine the correct tax liability. … Because we can’t match with any certainty the interest shown on the Forms 1098  - 31 - [*31] to a qualifying loan or to a qualifying property, we sustain the Commissioner’s determination

Garnac Grain Co. v. Commissioner

62 T.C.M. 340 · United States Tax Court · Aug 6, 1991

export receipt or a qualified export asset. … Thus, good faith with respect to the first ground for disqualification discussed in our prior opinion has been established.

Wilson v. Commissioner

35 T.C.M. 1019 · United States Tax Court · Jul 27, 1976

Southern hired qualified draftsmen and other employees by advertising in trade magazines. Many contract workers, such as petitioner, subscribed to such magazines so as to be aware of job openings. … In our opinion, the record clearly establishes that when the petitioner was first sent to Hoechst in December 1971, his employment was to be temporary in duration.

Abrams v. Commissioner

60 T.C.M. 915 · United States Tax Court · Sep 27, 1990

OPINION Section 911(a)(1) allows a "qualified *577 individual" to exclude foreign earned income from gross income. … Section 911(d)(1) defines a "qualified individual" as one who has a "tax home" in a foreign country and who is: (1) a citizen of the United States, and establishes to the satisfaction of the Secretary that he has been a "

Dailey v. Commissioner

49 T.C.M. 1159 · United States Tax Court · Apr 4, 1985

Matonis was qualified to practice law. Petitioner never sought any other opinion as to the validity of Mr. Matonis' statements that wages are not taxable. Petitioner and Mr. … However, no attorney-client relationship was established. Petitioner made no attempt to verify Mr. Matonis' qualifications.

Zimmerman v. Commissioner

48 T.C.M. 25 · United States Tax Court · May 7, 1984

establish that he or she provided more support for the child than the non-custodial parent (section 152(e)(2)(B)). … establish that he provided more for the support of such child during the calendar year than the parent not having custody.

Hirl v. Commissioner

51 T.C.M. 1420 · United States Tax Court · Jul 14, 1986

For property with a useful life in excess of 7 years, the "qualified investment" was the entire basis of the property. Section 46(c). … The evidence in this case establishes that the model home was only a sales aid, was not integral to the construction of homes by Pulte and certainly was not essential to the completeness of the other Pulte homes.

Dye v. Commissioner

60 T.C.M. 446 · United States Tax Court · Aug 6, 1990

A "qualified individual" is defined in section 911(d)(1) as one who has a "tax home" in a foreign country and who is: (A) a citizen of the United States and establishes to the satisfaction of the Secretary that he has been … Paragraph (1) of section 911(d) thus establishes two requirements which a taxpayer must meet in order to be considered a qualified individual for purposes of section 911(a) .