Case law

The Coca-Cola Company and Subsidiaries v. Commissioner

155 T.C. No. 10 · United States Tax Court · Nov 18, 2020

To qualify for these benefits, the Singapore plant had to meet local authorities’ targets for production volume. … To the extent petitioner is making a jurisdictional argument, it is clearly off base.

Rauenhorst v. Comm'r

119 T.C. 157 · United States Tax Court · Oct 7, 2002

Anticipatory Assignment of Income Doctrine The general principles underlying the assignment of income doctrine are well established. … Further, wcp’s intentions clearly did not contemplate a direct acquisition of NMG’s property and assets.

Goodman v. Commissioner

49 T.C.M. 1087 · United States Tax Court · Mar 28, 1985

Pursuant to Rule 90(c), if an admission is not properly admitted, denied, or qualified, it is deemed admitted. … The taxpayer's entire course of conduct may establish the requisite fraudulent intent. ; . *486 The "willful failure to file a timely return * * * does not in itself and without more establish liability for a fraud penalty

Crites v. Comm'r

104 T.C.M. 316 · United States Tax Court · Sep 17, 2012

But caselaw has firmly established that section 6671’s definition of “person” includes officers and employees, but certainly does not exclude all others. United States v. … the correct law to facts which are not clearly erroneous but rules in an irrational manner.’”

Ina Farka v. Commissioner

2014 T.C. Summary Opinion 73 · United States Tax Court · Jul 21, 2014

The record does not clearly show into whose bank account the refund check was deposited. … Petitioner did not establish that she had no reason to know of the receipt of the interest on the tax refund.

Shade v. Commissioner

49 T.C.M. 212 · United States Tax Court · Dec 3, 1984

At the outset, we note that petitioner presented no evidence concerning his claimed contributions to ICM, and in fact conceded at trial that such entity was not a qualified donee organization described in section 170(c). … These documents clearly show that the correct computation of such amounts is as indicated in respondent's amended answer. 5.

Springer v. Comm'r

86 T.C.M. 127 · United States Tax Court · Jul 23, 2003

Rather, our interpretation is consistent with well-established principles of 13 This case is distinguishable from Cunningham v. Commissioner, T.C. … If there is any doubt about the intent of the divorce documents, there is clearly no basis to have Neb. Rev.

Du Charme v. Commissioner

7 T.C. 705 · United States Tax Court · Sep 10, 1946

Decedent established a trust for the benefit of his wife as life tenant and his children as remaindermen. … Decedent's mother established a trust for the benefit of decedent and his brother.

Krauskopf v. Commissioner

48 T.C.M. 620 · United States Tax Court · Jul 26, 1984

Respondent argues that petitioner has not established that there was a partial liquidation. … Although the distribution does not qualify under section 346(b), it may still qualify as a partial liquidation under section 346(a)(2) if it results in a genuine corporate contraction. See S. Rept.

Ratana v. Commissioner

40 T.C.M. 1119 · United States Tax Court · Sep 2, 1980

The record clearly establishes that Mrs. Ratana lacked actual knowledge that amounts properly includable in gross income were omitted. … Ratana, the record clearly establishes that Mrs. Ratana acted reasonably. First she inquired of her husband with respect to the taxability of his income.

Estate of Labombarde v. Commissioner

58 T.C. 745 · United States Tax Court · Aug 9, 1972

After the execution of the acknowledgment of indebtedness no time was set for repayment nor was an interest rate established. … Clearly, therefore, the facts of the instant case fall squarely within the purview of the above-quoted case.

Mayer v. Comm'r

2013 T.C. Summary Opinion 39 · United States Tax Court · May 21, 2013

The plan was a qualified retirement plan as defined in section 4974(c) such that an early distribution from the plan would, absent some exception, be subject to a 10% additional tax provided for by section 72(t). … Moreover, the record clearly shows that on more than one occasion petitioners were informed that the hardship withdrawal was likely subject to the 10% additional tax.

Roscoe Jerome McNealy & Leana Yvonne McNealy v. Commissioner

2014 T.C. Summary Opinion 14 · United States Tax Court · Feb 19, 2014

McNealy qualified as an alimony payment. … The letter accompanying the proposed decision clearly states: “The proposed decision document is subject to review, signature, and filing with the Tax Court by Area Counsel.”

Christopher John Totten v. Commissioner

2019 T.C. Summary Opinion 1 · United States Tax Court · Jan 29, 2019

However, his illness clearly did not prevent him from engaging in “substantial gainful activity”. See id. subpara. (4). … To qualify for the extended purchase deadline--October 1, 2010--under section 36(h)(2), petitioner must establish that he entered into a written binding contract before May 1, 2010.

Luke Joseph Chiarelli

United States Tax Court · Mar 3, 2021

The receipt did not contain information clearly identifying Dryhootch as a qualified sec. 501(c)(3) organization. … Since respondent has met his burden, the burden of proof is on petitioner to establish that the imposition of the penalties is not appropriate. See Higbee v. Commissioner, 116 T.C. at 447.

Ft. Howard Paper Co. v. Commissioner

36 T.C.M. 1711 · United States Tax Court · Dec 12, 1977

In the case of acquired property, Congress contemplated that the credit would be available only if the taxpayer could clearly establish that such property was acquired pursuant to an order placed after March 31, 1971. … Cl. 1975) . *83 The record establishes that the property was acquired before August 16, 1971; therefore, the petitioner must establish that the acquisition was pursuant to an order placed after March 31, 1971, in order to

Lebeau v. Commissioner

40 T.C.M. 461 · United States Tax Court · Jun 12, 1980

Clearly, therefore, under section 71(a)(3) Marion must include these payments in her gross income. … Her right to receive the rents as part of her support was established in the February 19, 1974, settlement agreement.

Ellenwood v. Commissioner

43 T.C.M. 819 · United States Tax Court · Mar 22, 1982

Respondent contends that no part of the stipend is excludable *612 from income under section 117. 4 To qualify for exclusion petitioner must first establish that the stipend was *613 received as a scholarship or fellowship … Commissioner, 56 T.C. 1350 , 1354-1356 (1971) , we find that that case is clearly distinguishable. Steiman v.

Estate of Kalichuk v. Commissioner

23 T.C.M. 2089 · United States Tax Court · Dec 30, 1964

Opinion Respondent's prime contention is that the evidence fails to establish that the Kalichuks, who admittedly received the proceeds of the 37 checks in issue, did not retain this money. … Alice Kalichuk was appointed and qualified as executrix of his estate, by letters testamentary issued December 1, 1959, by the Register of Wills of Allegheny County, Pennsylvania. ↩ *.

Parks v. Comm'r

2006 T.C. Summary Opinion 185 · United States Tax Court · Dec 7, 2006

Thus, we cannot clearly say that petitioner has established the total amount of support for BMB in taxable year 2004. … Section 24(a) authorizes a child tax credit with respect to each “qualifying child” of the taxpayer. The term “qualifying child” is defined in section 24(c).