Case law

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) .

Adler v. Comm'r

99 T.C.M. 1181 · United States Tax Court · Mar 16, 2010

that the stipulation be qualified, changed, or contradicted in whole or in part. … The page is clearly incomplete, because the phrase “Continued on Next Page” is printed at the bottom. Although Mr.

Fannon v. Commissioner

56 T.C.M. 1587 · United States Tax Court · Mar 30, 1989

Conveyance of the scenic easement to the Virginia Outdoors Foundation qualified under section 170(c) as a charitable contribution. … OPINION There is no dispute in this case that an actual donation was made to a qualified charitable donee under section 170(c) .

Aylesworth v. Commissioner

24 T.C. 134 · United States Tax Court · Apr 29, 1955

as business expenses and that the portion that did so qualify was not included in amounts claimed as deductions in returns and allowed by respondent. 2. … As to the other items, no convincing evidence was introduced to substantiate the deductions claimed in the returns and to establish that the respondent erred in disallowing a portion of them.

Leonhart v. Commissioner

27 T.C.M. 443 · United States Tax Court · May 27, 1968

Therefore, it will be very necessary that we establish immediately a Research and Development Activity which will establish LCO permanently and importantly in the Reinsurance business world-wide. 4. … of the Secretary or his delegate, does clearly reflect income. 14.

Powerstein v. Comm'r

102 T.C.M. 497 · United States Tax Court · Nov 16, 2011

The record clearly and convincingly establishes that petitioners understated their income by more than $450,000. We find that respondent has clearly and convincingly proven the first element of fraud. … The evidence clearly and convincingly establishes that petitioners substantially understated their taxable income from 1984 through 1988. The failure to report this income is strong evidence of fraud.

Estate of Brown v. Commissioner

55 T.C.M. 1249 · United States Tax Court · Jul 12, 1988

For such reason, and since underpayments for tax for all years have clearly and convincingly been shown, we hold that Mr. Brown is liable for the addition to tax under section 6653(b) for 1978. … Brown does qualify as an innocent spouse under section 6013(e) .

Union Bankers Ins. Co. v. Commissioner

64 T.C. 807 · United States Tax Court · Aug 6, 1975

Having established the cost of the blocks of insurance is separate and distinct from goodwill, Union must still establish that the policies within the blocks of insurance acquired have a limited useful life which is reasonably … While this evidence does not itself establish a useful life of the blocks of insurance which could reasonably be estimated when the policies were acquired it does corroborate an otherwise established average useful life of

Kelley v. Commissioner

32 T.C. 135 · United States Tax Court · Apr 17, 1959

The organizers of the corporation were Waltman and Van Slyke, with Allen holding a qualifying share. … The salaries of each of the Vice-Presidents was established at $ 2,500.00 and the salary of the Secretary, James B. Kelley, likewise established at $ 2,500.00, George E.

Carpenter v. Comm'r

106 T.C.M. 62 · United States Tax Court · Jul 25, 2013

A “qualified conservation contribution” is a contribution (1) of a “qualified real property interest” (2) to a “qualified organization” (3) which is made “exclusively for conservation purposes.” … Commissioner, 54 T.C. 742, 757 (1970), aff’d, 445 F.2d 985 (10th Cir. 1971), the Court will follow the clearly established position of a Court of Appeals to which a case is appealable.

Middle Department Inspection Agency, Inc.

United States Tax Court · Oct 1, 2025

Specifically, MDIA argues that this statement “is based on a clearly erroneous  21 [*21] understanding of the law. … You did not establish this was the case.”

Graf v. Commissioner

46 T.C.M. 450 · United States Tax Court · Jun 13, 1983

Likewise, he has not established that he was an agent acting on behalf of a principal. … Clearly, he has established no basis for shifting the incidence of taxation away from himself because as we have previously held: "A member of a religious order under a vow of poverty is not immune from Federal income tax

Estate of Cardulla v. Commissioner

51 T.C.M. 1511 · United States Tax Court · Jul 23, 1986

We believe that the record as a whole establishes that the Commissioner did establish, with reasonable certainty, an opening net worth. … The evidence in the instant case convincingly establishes that Mr.

Furlong v. Commissioner

65 T.C.M. 2536 · United States Tax Court · Apr 29, 1993

Since no citizen enjoys immunity from those burdens, retroactive application of the tax laws does not necessarily infringe on due process. [ DeMartino v. Commissioner , 88 T.C. at 587 -588 . … Nor have they established that the effect of the 1982 amendment to section 72 is either "harsh and oppressive" or "arbitrary and irrational".

McDonnell v. Commissioner

58 T.C.M. 1351 · United States Tax Court · Feb 12, 1990

Consequently, they have failed to establish that their loss was created or acquired in a business. … This clearly indicates that at the time the return was filed they viewed themselves as investors. , affd. .

Kessler v. Comm'r

85 T.C.M. 1543 · United States Tax Court · Jun 26, 2003

Thus, the Court concluded that the taxpayers did not qualify for the extraordinary personal services exception. A similar result is required here. … Memo. 1998-310 (“If petitioner establishes that the activity was not a rental activity, he then must establish that he materially participated in the activity to avoid the proscription of section 469."). 2.

Superior Trading, LLC v. Comm'r

103 T.C.M. 1604 · United States Tax Court · Apr 17, 2012

Notwithstanding the passive voice of the conditional clause in the regulation, it is readily apparent that the burden falls on the taxpayer of “clearly establish[ing] that the transfers do not constitute a sale.” … However, where the rebuttable presumption of sec. 1.707-3(c), Income Tax Regs., applies, it stands to reason that a finding of a disguised sale is required “unless the facts and circumstances clearly establish that” at least

Day v. Commissioner

49 T.C.M. 1555 · United States Tax Court · May 28, 1985

Petitioners have not established the factual predicate to their argument. … Consequently, we conclude that petitioners have failed to carry their burden of proof to establish that CRIP was not a tax-qualified pension plan under section 401(a) during 1976.

Toberman v. Commissioner

80 T.C.M. 81 · United States Tax Court · Jul 24, 2000

Do Petitioners Qualify for the Insolvency Exception? … We conclude and hold that petitioners have failed to establish that they qualify for the insolvency exception under section 108(a)(1)(B).  - 16 - E.