Case law

Bosarge v. Comm'r

56 T.C.M. 1043 · United States Tax Court · Jan 10, 1989

To qualify a taxpayer is required by section 911(d)(1) to be: * * * an individual whose tax home is in a foreign country and who is -- (A) a citizen of the United States and 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.

Levi v. Comm'r

111 T.C.M. 1497 · United States Tax Court · Jun 2, 2016

Therefore, on this record, we conclude that petitioner has failed to carry his burden of establishing that either daughter is a “qualifying child”. … Therefore, petitioner has failed to carry his burden of establishing that either daughter is his “qualifying relative”.

Adam Jordan Winslow v. Commissioner

2020 T.C. Summary Opinion 22 · United States Tax Court · Aug 3, 2020

Analysis Respondent contends that none of the amounts petitioner paid his former spouse in 2015 qualify as alimony because, according to respondent, petitioner and his former spouse did not have a written separation … The record also clearly shows (and respondent does not dispute) that petitioner’s payments to his former spouse were made as a result of their marital and familial relationship, see Jacklin v.

Engel v. Commissioner

66 T.C.M. 378 · United States Tax Court · Aug 18, 1993

Similarly, petitioner's expert, Jack Perry, a qualified taxidermist and established expert appraiser, did not see the contributed game mounts. … prepared, signed, and dated by a qualified appraiser.

Estate of Schwartz v. Commissioner

26 T.C.M. 957 · United States Tax Court · Oct 10, 1967

Samuel is the duly appointed, qualified, and acting administrator of the estates of Harry and Gussie. … The absence of a legal obligation upon the corporations to pay the money does not establish that the payments were gifts. ; .

Warren v. Commissioner

16 T.C. 563 · United States Tax Court · Mar 2, 1951

Warren, hereinafter referred to as decedent, died on February 27, 1947, and his estate is represented in this proceeding by his duly qualified executors. … C. , is printed in the margin. 2 *274 The facts which are given in our findings of fact show clearly that the holding company was completely liquidated in 1939. It was not a partial liquidation which took place.

Brown v. Commissioner

71 T.C.M. 1974 · United States Tax Court · Feb 6, 1996

Instead, the type of evidence that may be offered to establish a fact is altered." The loss of tax records does not leave a taxpayer helpless in meeting his substantiation burden. … Had he done so, he would have observed a Schedule C for the minister of music activity reflecting gross income which was clearly inaccurate.  - 18 - rules or regulations.

Konn v. Comm'r

2010 U.S. Tax Ct. LEXIS 58 · United States Tax Court · Sep 29, 2010

Background The record establishes and/or the parties do not dispute the following. Petitioner failed to file a Federal income tax return for tax year 2004. … The Court has described the standard by which respondent's determinations in CDP cases are reviewed for an "abuse of discretion," meaning "arbitrary, capricious, clearly unlawful, or without sound basis in fact or law."

Feinberg v. Comm'r

86 T.C.M. 520 · United States Tax Court · Nov 3, 2003

The memorandum clearly reflects this circumstance. … Accordingly, we hold that petitioner did not in good faith or reasonably rely on Becker as an expert or qualified professional working in the area of his expertise to establish the fair market value of the recyclers and

Fortin v. Commissioner

57 T.C.M. 1017 · United States Tax Court · Jul 24, 1989

They also testified that they attempted to make the deposit in their sons' names to shelter assets from a pending law suit and to establish credit for their sons. … We note the actual figure used in the stipulation is $ 92,050.17; however, this figure is clearly a clerical mistake. ↩ 4. Respondent offered through Mr.

Oconee Landing Property, LLC, Oconee Landing Investors, LLC, Tax Matters Partner

United States Tax Court · Feb 21, 2024

Driggers clearly considered in his analysis the ongoing development of Traditions—which was proceeding at a very modest pace—and the other existing communities. The Del E. Webb community sold 31 new homes in 2015. … McAllister’s proposed residences that would immunize them from competition posed by the existing Lake Oconee communities.

Marc's Big Boy-Prospect, Inc. v. Commissioner

52 T.C. 1073 · United States Tax Court · Sep 29, 1969

The allocations of gross income and deductions to WBB were necessary in order to reflect WBB's income clearly. … He stated that this allocation was made to prevent evasion of taxes and to clearly reflect WBB's income.

Estate of McCampbell v. Commissioner

61 T.C.M. 2263 · United States Tax Court · Mar 27, 1991

Paragraph B-3 directed that a trust be established for any assets which were the subject of a qualified disclaimer by the surviving spouse or other beneficiary. … Although tax savings were clearly important, the testator was also concerned that the ranchlands remain in the immediate family and that they pass to his bodily heirs.

Kammerer v. Commissioner

35 T.C.M. 30 · United States Tax Court · Jan 19, 1976

(RIA) 760011 ; January 19, 1976 , Filed *391 Held, no part of a stipend received by petitioner as resident at Medical Center Hospital of Vermont qualified as an amount received as a fellowship, excludable under sec. 117, … Bailey, 60 T.C. 447 (1973) , and bring this case clearly within the respondent's regulations. Sec. 1.117-4(c) .

Beery v. Commissioner

72 T.C.M. 1013 · United States Tax Court · Oct 16, 1996

. 11 U.S.C. sec. 1(17).1 On October 5, 1977, after an evidentiary hearing, the District Court, by written order, concluded that petitioner did not qualify for "farmer" status under 11 U.S.C. sec. 1(17) on the … Under pre-1980 law, neither bankruptcy law nor the Internal Revenue Code clearly established the ownership of tax attributes of a bankruptcy estate. Mueller v.

Marcor, Inc. v. Commissioner

89 T.C. 181 · United States Tax Court · Jul 27, 1987

Respondent also contends that petitioner’s method of accounting does not clearly reflect income, arguing that by deducting, currently, operating expenses which relate to deferred income, petitioner fails to match costs with … The “clear reflection of income” doctrine implements, and does not contradict, well-established statutory and case law.

Hayward v. Commissioner

27 T.C.M. 547 · United States Tax Court · Jun 13, 1968

The only issues properly before this Court are those established by the pleadings. J. … Petitioner does not argue that the extreme physical deterioration of the property over the years qualifies as the casualty event.

Inter-City Television Film Corp. v. Commissioner

43 T.C. 270 · United States Tax Court · Dec 3, 1964

The record clearly demonstrates that the price adjustment made by the parties took place some time after the close of the fiscal year 1955. … Such a contingent obligation would clearly not be a part of the cost basis of the film rights as of the end of fiscal year 1955, nor does the petitioner so contend.

Lovelady v. Commissioner

56 T.C.M. 689 · United States Tax Court · Nov 16, 1988

A "qualified individual" is defined in section 911(d)(1) 2 as one who has a "tax home" in a foreign country and who (1) as a citizen of the United States, establishes to the satisfaction of the Secretary that he has been … Sec. 911(d) provides in part, as follows: (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

Montgomery v. Commissioner

51 T.C. 410 · United States Tax Court · Dec 17, 1968

There was no evidence that he was not qualified to perform these duties. Petitioners were nothing more than "volunteers" with respect to the tasks in which they involved themselves with respect to the estate. … The word clearly has the same meaning in section 213(e)(1)(B) as it has in section 62(2)(C).