Case law

Anderson v. Commissioner

62 T.C.M. 1324 · United States Tax Court · Nov 27, 1991

Section 48(g) allowed an investment tax credit in regard to certain qualified rehabilitated buildings, the rehabilitation of which met specific statutory standards. … He has claimed deductions for which he has no substantiation, and he has claimed the investment tax credit on his Ford Bronco and upon the 507 Fairmount property where he clearly was not entitled to such credits.

Mary K. Feigh & Edward M. Feigh v. Commissioner

152 T.C. No. 15 · United States Tax Court · May 15, 2019

Thus, to qualify for the credits at issue, petitioners must establish that the income they received as a Medicaid waiver payment qualifies as section 32 “earned income”. … However, these payments clearly do not meet the plain statutory definition found in the Code.

Casey v. Commissioner

25 T.C. 707 · United States Tax Court · Jan 13, 1956

The present interests in income under decedent's inter vivos trust are incapable of evaluation because of the beneficiaries' qualified power to terminate the trust. … Decedent suffered a severe heart attack on December 12, 1951, and the facts clearly indicate that she then knew death was not very far away.

Neel Kamal & Preeti Sharma

United States Tax Court · Jun 22, 2023

Kamal received $1,341 in dividends of which $1,211 were qualified. … Respondent has clearly and convincingly demonstrated that Mr. Kamal has an underpayment of tax. The first element of the civil fraud penalty therefore has been established. We next must determine whether Mr.

Estate of Levin v. Commissioner

41 T.C.M. 1240 · United States Tax Court · Apr 9, 1981

Article FOURTH clearly establishes a trust of the New York account. 5 To be sure, it establishes that trust for the "uses and purposes provided in Article SIXTH," but this reference does not make it subject to the survivorship … Levin causes that account not to qualify for the marital deduction. The provisions governing the operations of the trust set forth in Article SIXTH of Mrs. Levin's will clearly gave Mr.

Howard v. Commissioner

15 T.C.M. 1152 · United States Tax Court · Sep 27, 1956

Clearly, therefore, that part of the total amount which he received in 1950 as administrator's fees cannot qualify under the provisions of the statute, since petitioner's services as administrator of the incompetent's estate … The reason we have not done so is that *86 his arguments are bottomed on an alleged factual basis which is clearly contrary to that established by the comprehensive record herein.

Green v. Commissioner

63 T.C.M. 1913 · United States Tax Court · Jan 28, 1992

Because an addition to tax under section 6653(a) is presumptively correct, the taxpayer bears the burden of establishing that respondent's determination was erroneous. Betson v. … He maintains that, in effect, he deducted thereon losses from unearned wages, which losses clearly are not deductible.

Catalina Homes, Inc. v. Commissioner

23 T.C.M. 1361 · United States Tax Court · Aug 25, 1964

A corporation in which any shareholder is a corporation, trust, or partnership does not qualify as a small business corporation. … This is true regardless of whether Spano sold the land to petitioner or contributed it to petitioner's capital; for in forging his right to receive payment of such amounts from petitioner, Spano clearly made an investment

Robert J. Spenlinhauer, Transferee of the Estate of Georgia M. Spenlinhauer

United States Tax Court · Dec 30, 2025

The existence of a note or other evidence of a legally enforceable debt is not conclusive evidence of bona fide debt, and it must be clearly shown that the parties intended to create a debtor-creditor relationship. … Parsonsfield Note in the Gross Estate Treasury Regulation § 20.2031-4 provides that the fair market value of notes is the amount of unpaid principal, plus interest accrued to the date of death, unless the executor establishes

Joseph S. Bellwood & Jacqueline E. Bellwood v. Commissioner

2019 T.C. Memo. 135 · United States Tax Court · Oct 7, 2019

A taxpayer who qualifies under section 911(d)(1)(A) is not simply someone who “proves” that he has been a bona fide resident of a foreign country but rather is someone who “establishes to the satisfaction of the Secretary … While an exact definition of “abode” depends upon the context in which the word is used, it clearly does not mean one’s principal place of business.

MEDLOCK v. COMMISSIONER

37 T.C.M. 1847-92 · United States Tax Court · Nov 22, 1978

The clause underscored above clearly prohibits our application of community property laws to attain the result which petitioners would have us reach. … Under these facts the 6 percent excise tax is clearly applicable. We can only repeat here what we said in Goetz v. Commissioner, T.C.

Estate of Montgomery v. Comm'r

56 T.C. 489 · United States Tax Court · Jun 14, 1971

Decedent purchased an annuity for $ 2,200,000 and established irrevocable trusts for his beneficiaries. … Montgomery, sons of decedent, and Trust Company of Georgia, duly qualified as executors of the estate of decedent.

Mahaffey v. Commissioner

1 T.C. 176 · United States Tax Court · Dec 4, 1942

The only trust purported to be established by the instrument was for the purpose of accomplishing the assignment to the mother of the dividend income that might be derived from the shares during her lifetime. … The statute not only makes no provision for such treatment, but in our opinion clearly provides the contrary. ; affd., ; certiorari denied, .

Hughes v. Commissioner

67 T.C.M. 2561 · United States Tax Court · Mar 30, 1994

In order to be entitled to a deduction under section 170, petitioner must establish that he made an unconditional gift to a qualified entity described in section 170(c)(2). … In conclusion, petitioner has failed to establish that ULC-LB was a qualified entity described in section 170(c)(2).

Real Estate Corp. v. Commissioner

35 T.C. 610 · United States Tax Court · Jan 24, 1961

Petitioner did not qualify for nonrecognition under section 112(f), I.R.C. 1939 , with respect to certain sales to the Union Pacific Railroad. N. E. Snyder, Esq ., for the petitioner. Edward E. … Respondent cites numerous cases in his brief, all of which are so clearly distinguishable on their facts as to make individual treatment unnecessary.

Browning v. Comm'r

2012 T.C. Summary Opinion 121 · United States Tax Court · Dec 20, 2012

He also failed to establish that H.B. was not the qualifying child of another taxpayer for 2007, e.g., Ms. Gallardo. Accordingly, H.B. was not petitioner’s qualifying relative under section 152(d). … establish that he or she provided more support than the noncustodial parent.

Ritchie v. Commissioner

57 T.C.M. 1282 · United States Tax Court · Aug 15, 1989

Section 911(d)(1) provides that: (1) QUALIFIED INDIVIDUAL. -- The term "qualified individual" means an individual whose tax home is in a foreign country and who is -- (A) a citizen of the United States and establishes to … Thus, petitioner did not establish any sort of "home," in the traditional sense, when he moved to Saudi Arabia, nor did he do so in 1982 or 1983. The instant case is clearly distinguishable from Schoneberger v.

Kleberg v. Commissioner

2 T.C. 1024 · United States Tax Court · Nov 25, 1943

King's employees, who held qualifying shares. No accounts payable were set up in 1914 when the stock was canceled. No dividend of $ 325,000 is shown in the dividends account in the petitioner's books. … That liability for the stamps on original issues is clearly placed upon the corporation admits of no doubt.

Daya v. Commissioner

80 T.C.M. 743 · United States Tax Court · Nov 22, 2000

To qualify for dependency exemption deductions, a taxpayer must establish the total support costs expended on behalf of a claimed dependent from all sources for the year, and the taxpayer must demonstrate that he provided … that the interest paid on these loans constitutes qualified residence interest.

Mahler v. Commissioner

52 T.C.M. 1552 · United States Tax Court · Jan 29, 1987

It is important to note, however, a trust may qualify as a simple trust for one taxable year but, in a subsequent taxable year when it distributes corpus as well as income, it will qualify as a complex trust. 8. N.Y. … If, however, the gift or bequest can only be satisfied from the income of the trust it will not qualify. ↩ 11.