Case law

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

Smith v. Commissioner

29 T.C.M. 972 · United States Tax Court · Jul 30, 1970

Example (1), quoted above, clearly demonstrates that the fact that *144 an individual is already performing service in an employment status does not establish that he has met the minimum educational requirements for qualification … Review Course, which petitioner took for the primary purpose of preparing himself for the C.P.A. examination, was deemed necessary by the petitioner in order to qualify and establish him in his intended trade or business

The Howard Hughes Company, LLC f.k.a. The Howard Hughes Corporation, and Subsidiaries v. Commissioner

142 T.C. 355 · United States Tax Court · Jun 2, 2014

accounting to one that does clearly reflect income. … clearly reflects income.

Pine Mountain Preserve, LLLP f.k.a. Chelsea Preserve, LLLP, Eddleman Properties, LLC, Tax Matters Partner v. Commissioner

151 T.C. No. 14 · United States Tax Court · Dec 27, 2018

All of Greenacre is clearly visible from a nearby national park. … Ten piers, three boat launches, and three boat storage buildings may be established near the building areas.

Amos S. Bumgardner & Ann H. Bumgardner v. Commissioner

13 T.C.M. 128 · United States Tax Court · Feb 10, 1954

(RIA) 54047 ; February 10, 1954 *305 Where the facts clearly show that the petitioner, a practicing orthodontist, established a dog kennel with the intention of making it a profitable enterprise and that he operated the kennel … The facts establish clearly that Dr. Bumgardner undertook a fairly comprehensive survey of the economic aspects of his projected kennel before he made his initial investment in it.

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. ↩ *.

Forte v. Comm'r

61 T.C.M. 1754 · United States Tax Court · Jan 29, 1991

They further argue that respondent's position was clearly erroneous and invalid. … We agree that respondent's admission that the gift qualifies as a "Qualified Conservation Contribution" is inconsistent with his position in his pretrial memorandum.

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.

Pollard v. Commissioner

48 T.C.M. 1303 · United States Tax Court · Oct 4, 1984

Clearly, petitioner earned his wages in his individual capacity.[ 76 T.C. at 478 -479 .] … We must then decide whether any of these sums qualifies as a charitable contribution deduction within the purview of section 170(c).

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.

Lynn v. Comm'r

2009 T.C. Summary Opinion 2 · United States Tax Court · Jan 6, 2009

This principle was firmly established by the United States Supreme Court as early as 1933 and has been reaffirmed by the Supreme Court as recently as 1992. See INDOPCO, Inc. v. … - 8 - year; and (4) the individual is not a qualifying child of any other taxpayer. Clearly, Ms. Holter was not a qualifying child of petitioner in 2005.

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.

Francisco v. Comm'r

119 T.C. 317 · United States Tax Court · Dec 19, 2002

In fact, a literal application of section 864 to section 931 would result in no U.S. citizen's qualifying under the effectively connected prong. … A conclusion that section 931 is inapplicable without regulations *100 neither conflicts with clearly expressed congressional intent nor results in an absurd outcome.

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.

Drago v. Comm'r

2008 T.C. Summary Opinion 72 · United States Tax Court · Jun 23, 2008

The term “dependent” means a “qualifying child”2 or “qualifying relative”.3 Sec. 152(a). 2 Sec. 152(c) provides that a “qualifying child” means, with respect to any taxpayer for any taxable year, an individual … The noncustodial parent, however, was entitled to the dependency exemption deduction if: (1) He or she provided $1,200 or more for the support of the child; and (2) the custodial parent did not clearly establish by a

Forcum-James Co. v. Commissioner

7 T.C. 1195 · United States Tax Court · Nov 29, 1946

It provided that the trustees should have complete management and control of the trust fund, including powers of investment, but they were to have no authority to take action impairing the established benefits of qualified … On the fifth issue the respondent does not question the establishment of the pension plan and trust, nor that the contribution was made to such trust by the petitioner.

Clay Sewer Pipe Asso. v. Commissioner

1 T.C. 529 · United States Tax Court · Feb 2, 1943

An office was established in Pittsburgh and the petitioner began to function. … In fact, from the record it appears clearly that petitioner admits it was not so exempt.

First Chicago Corp. v. Commissioner

96 T.C. 421 · United States Tax Court · Mar 7, 1991

Implicit in the example is the fact that the affiliated members have already qualified for the credits which are, in turn, being aggregated for purposes of computing the consolidated tax liability. … Clearly, S’s employees managed the affiliated group’s investment in F. S’s officer was designated to sit on the board and vote the shares of all affiliated shareholders.

Peter Joseph Isaiah Gibbons O'Connor

United States Tax Court · May 12, 2025

Memo. 2013-192, at *6 (“[The Commissioner] is not required to establish the validity of a conceded issue.”), aff’d, 633 F. App’x 884 (9th Cir. 2015); Carlson v. Commissioner, T.C. … Once accepted, we “will not permit a party to a stipulation to qualify, change, or contradict a stipulation in whole or in part.” Id. If enforcing a stipulation is manifestly unjust, however, we will provide relief.

New Mexico Timber Co. v. Commissioner

84 T.C. 1290 · United States Tax Court · Jun 17, 1985

In November 1978, nmt sold the Bernalillo land in a transaction qualifying for the installment method of reporting of section 453. … Section 1372(e)(5) clearly specifies the types of potentially disqualifying passive investment income; gross receipts from transactions in commodity futures contracts are not among them.