Case law

Boger v. Commissioner

42 T.C.M. 1555 · United States Tax Court · Oct 26, 1981

He stated on brief that: Obviously if a form [1040] is filed * * * and total immunity is not granted, the fifth amendment privilege must here be asserted. … Clearly, the Form 1040 petitioner submitted to respondent for 1977 did not comply with the rules and regulations with respect to the filing of returns.

Robert A. Di Giorgio, Sr. & Zandra M. Di Giorgio

United States Tax Court · Mar 29, 2023

Russell . . . clearly show[s]” that she was his partner. Setting aside the fact that the check was payable to Mr. Di Giorgio (from Ms. Russell), it does not establish a partnership. Other than Mr. … We follow clearly established law of the circuit in which a case before us is appealable. Golsen v. Commissioner, 54 T.C. 742, 756–58 (1970), aff’d, 445 F.2d 985 (10th Cir. 1971). Thus, we follow Kroner here.

Castel v. Commissioner

43 T.C.M. 951 · United States Tax Court · Mar 30, 1982

In our view, the record here clearly shows that the expenditures which petitioner made were for education which was part of a program of study leading to qualifying him for a new trade or business. Bodley v. … employment or other trade or business, or (2) Meets the express requirements of the individual's employer, or the requirements of applicable law or regulations, imposed as a condition to the retention by the individual of an established

Lehigh v. R. Co. v. Commissioner

12 T.C. 977 · United States Tax Court · Jun 9, 1949

Sections 41,42, and 43 of the code make provisions for tax accounting on the accrual basis, where the taxpayer keeps his books on that basis, provided his method clearly reflects his income in any taxable year. … Secretary of State for the exercise of his appropriate authority on behalf of the Executive and thus for his judgment upon the question whether the proceedings [before the Mixed Claims Commission] had been such as duly to qualify

Crandall v. Commissioner

72 T.C.M. 1011 · United States Tax Court · Oct 15, 1996

Documents stipulated by the parties in this case establish that the payments received by Mr. … Crandall's gross income, or that the payments he received qualify under the exception provided for under section 105(c).2 Under the circumstances of this case, sections 61 and 105 clearly require petitioners to include

Herberts v. Commissioner

10 T.C. 1053 · United States Tax Court · Jun 7, 1948

The facts in that case are clearly distinguishable from the present facts. … Thus, the sole remaining gift tax issue has clearly been abandoned by the petitioner.

Byrd v. Comm'r

2010 T.C. Summary Opinion 87 · United States Tax Court · Jun 29, 2010

Petitioners have failed to establish that they are entitled to a deduction for home mortgage interest in excess of the amount respondent allowed. B. … Understatements of Income Section 446(b) allows respondent to recompute petitioners’ income “under such method as, in the opinion of the Secretary, does clearly reflect income” if petitioners’ method does not clearly

Pau v. Commissioner

73 T.C.M. 1819 · United States Tax Court · Jan 27, 1997

However, petitioners' own testimony clearly belies their assertions of inexperience and good faith. … Among these narrow exceptions is the deduction for interest on a qualified residence. Sec. 163(h)(2)(D).

Chapman Glen Limited v. Commissioner

140 T.C. No. 15 · United States Tax Court · May 28, 2013

Petitioner has failed to establish that it meets all of those requirements. … The record establishes, and we have so found, that petitioner owned EFR.

Ruben H. Domdom, Jr.

United States Tax Court · Aug 30, 2022

Exclusions from gross income are construed narrowly and a taxpayer must clearly establish his entitlement to any such exclusion. Eram, T.C. Memo. 2014-60. … [of] a qualifying child.” § 2(b)(1)(A)(i).

Charles E. Robbins & Nancy L. Robbins v. Commissioner

2017 T.C. Memo. 247 · United States Tax Court · Dec 18, 2017

On Schedule A, Itemized Deductions, they claimed deductions for medical and mis- cellaneous expenses, as well as a deduction of $849 for qualified mortgage insur- ance premiums. … As a result, these matters are deemed admitted and are conclusively established for purposes of this case. See Rule 90(c), (f). Respondent filed a motion for summary judgment on August 18, 2017.

Kansky v. Comm'r

93 T.C.M. 921 · United States Tax Court · Feb 20, 2007

Petitioner has failed to establish that respondent committed error in this regard. … Clearly, respondent did not err by applying these pre-March 13, 2000, installment payments to years other than 1987, 1990, and 1991.

Champions Retreat Golf Founders, LLC., Riverwood Land, LLC., Tax Matters Partner v. Commissioner

2018 T.C. Memo. 146 · United States Tax Court · Sep 10, 2018

A qualified conservation contribution is defined as a contribution of a qualified real property interest to a qualified organization, made exclusively for conservation purposes. Sec. 170(h)(1). … The parties agree that Champions Retreat’s contribution to NALT was a qualified real property interest and that NALT is a qualified organization. See secs. 170(h)(2) and (3).

Tandon v. Commissioner

75 T.C.M. 1819 · United States Tax Court · Feb 18, 1998

Respondent argues that the Chrysler was not a "qualified investment"; petitioner contends that it was. … In 1985, sections 38(a) and 46(a) allowed an investment tax credit to a taxpayer making a "qualified investment". A "qualified investment" must be section 38 property. Sec. 46(c).

Felber v. Commissioner

64 T.C.M. 261 · United States Tax Court · Jul 23, 1992

This pattern of employment clearly establishes that his work in the St. Louis area was not temporary. See Ellwein v. United States , 778 F.2d 506 , 510-511 (8th Cir. 1985) ; Tirheimer v. Commissioner , T.C. … Therefore, he maintains that the plan is not a qualifying plan under the applicable statute.

Wehr v. Commissioner

51 T.C.M. 1401 · United States Tax Court · Jul 8, 1986

Under the regulations the earth coil does not qualify as solar energy property. … Commissioner, supra , the validity of section 1.44C-2(f) of the Income Tax Regulations also must be sustained as the regulations are legislative in nature and are not clearly inconsistent with the statute they implement.

Newcombe v. Commissioner

10 T.C.M. 152 · United States Tax Court · Feb 19, 1951

Clearly such payments were contingent upon the happening of stated events and were not a part of the periodic payments which the terms of the property settlement agreement fixed as a sum payable for the support of minor children … And, once it is established that such periodic payments are income to the wife under section 22 (k), then the husband is entitled to the deduction granted by section 23 (u) . Dora H. Moitoret, 7 T.C. 640 (1946) ; Cf.

Attardo v. Commissioner

62 T.C.M. 313 · United States Tax Court · Aug 1, 1991

The issue for decision in that case was whether the taxpayer had established a qualified profit-sharing trust under section 401(a) . The taxpayer-corporation reported its taxable income on a fiscal year ending April 30. … Finally, petitioner further disregarded the terms of the plan by making contributions in excess of the limits established by the plan.

Roye v. Comm'r

104 T.C.M. 234 · United States Tax Court · Aug 27, 2012

Petitioner subsequently sent to Revenue Agent Tae a document claiming sovereign immunity from, among other things, "any administrative action, civil or criminal" brought by the IRS. … In any event, the record establishes that petitioner does not satisfy the preconditions found in sec. 7491(a)(2).

Cunningham v. Commissioner

68 T.C.M. 801 · United States Tax Court · Sep 29, 1994

To establish whether Mark and Shirley intended Mark's liability to terminate in the event of the *509 death of Shirley, we look first to the other provisions of the settlement agreement, and then, not having established whether … However, payments that would qualify as alimony under old section 71 would not necessarily qualify as alimony under amended section 71 or new section 71 .