Case law

Detwiler v. Commissioner

45 T.C.M. 1371 · United States Tax Court · Apr 25, 1983

.; desire not to waive constitutional rights; and request for immunity. By letter dated May 16, 1980, respondent notified petitioner that the form filed by him was not acceptable as an income tax return. … I believe that no case sets forth the points of law more clearly than the Neff case, cited above, wherein the Court said: "To claim the privilege validly a defendant must be faced with '"substantial hazards of self incrimination

Coffey v. Commissioner

31 T.C.M. 344 · United States Tax Court · Apr 13, 1972

This, standing alone, does not constitute proof of residence and is clearly insufficient to satisfy petitioner's burden of proof herein. *177 Decision will be entered for the respondent. Footnotes 1. … In passing, we note that income earned in Panama qualifies under section 911(a)(1) as being received "from sources without the United States." Section 7701(a)(9); section 1.931-1(b)(2), Income Tax Regs. ↩ 5.

FRYER v. COMMISSIONER

33 T.C.M. 403 · United States Tax Court · Mar 28, 1974

It is not established how much time he actually spent on any of these other activities in the office he maintained in his home. … Such agreement, however, was clearly not a binding one.

Dunford v. Comm'r

106 T.C.M. 130 · United States Tax Court · Aug 20, 2013

Qualified residence The next question is whether the Dunfords’ motor home was a “qualified residence”, and we conclude it was. … such establishment.

George v. Comm'r

110 T.C.M. 190 · United States Tax Court · Aug 12, 2015

These inconsistencies and the other determined badges clearly and convincingly prove fraud. … taxpayer establishes, by a preponderance of the evidence, as not attributable to fraud.

Whatley v. Commissioner

48 T.C.M. 912 · United States Tax Court · Aug 20, 1984

Consequently, we do not find petitioner's testimony as to the qualified energy conservation expenditures as fact. … However, the invoice clearly indicates that work was not commenced until January 10, 1978.

James v. Commissioner

55 T.C.M. 1112 · United States Tax Court · Jun 22, 1988

To qualify for the exclusion the 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 … Nevertheless under section 911(a) petitioner must still establish that his "abode" was not in the United States.

Indian Creek Lumber Co. v. Commissioner

43 T.C.M. 841 · United States Tax Court · Mar 23, 1982

Clearly, the facts and circumstances herein establish something quite to the contrary with respect to the four helicopters purchased by Air-Crane. … Clearly, the timber contracts were acquired and held by Plumas to serve an integral function in the operation of its sawmill business and not for investment purposes.

James M. Cambria v. Commissioner

2019 T.C. Summary Opinion 28 · United States Tax Court · Sep 30, 2019

Exclusions from gross income are construed narrowly, and a taxpayer must clearly establish his entitlement to any such exclusion. Id. … To be a “qualified individual” eligible for this exclusion, a taxpayer must satisfy a three-part test. First, he must be a U.S.

Paul-Adams Quarry Trust, LLC, Francis L. Adams, Tax Matters Partner

United States Tax Court · Nov 3, 2025

Treasury Regulation § 1.170A-13(c)(3)(i) defines a qualified appraisal as a document that, among other things, is prepared, signed, and dated by a qualified appraiser. … City of Rockford, 408 U.S. 104, 108 (1972) (“It is a basic principle of due process that an enactment is void for vagueness if its prohibitions are not clearly defined.”).

Illinois Cereal Mills, Inc. v. Commissioner

46 T.C.M. 1001 · United States Tax Court · Aug 11, 1983

The record does not establish for any of the post-1974 years the amounts of binders, other than Mogul and SB-311, that ICM sold to customers on CPC's Mogul customer list after its Mogul acquisition, nor does the record establish … We find Wiggins' testimony inadequate to establish the nature of these earlier warehouse-receipts transactions, much less that this allegedly "consistent" inventory practice clearly reflected ICM's income.

Estate of du Pont v. Commissioner

63 T.C. 746 · United States Tax Court · Mar 31, 1975

trustees are required to deliver the Hopeton voting shares free of trust “unto such of the Trustor’s descendants then living as a majority of the then acting Trustees, in their uncontrolled discretion, shall deem to be best qualified … Clearly decedent and his sister received no more than life estates in the Delaware Trust stock, at the conclusion of which the remaindermen, their children, were entitled to receive it in its entirety.

Luhring Motor Co. v. Commissioner

42 T.C. 732 · United States Tax Court · Jul 17, 1964

Held , that petitioner is not entitled to an allowance for depreciation under sec. 167(a) of the 1954 Code on 42 of the cars in question because they did not qualify as property used in a trade or business within the meaning … of the Secretary or his delegate, does clearly reflect income.

Living Faith, Inc. v. Commissioner

60 T.C.M. 710 · United States Tax Court · Sep 10, 1990

These restaurants are to be established in our cities to bring the truth before many who are engrossed in the business and pleasures of this world. … These elements are clearly peripheral and incidental to the substantial commercial purpose of petitioner's activities.

Cambridge Partners, L.P. v. Comm'r

114 T.C.M. 392 · United States Tax Court · Oct 2, 2017

Our appointment of a TMP in Lambda was clearly aimed at docket management because we limited the TMP to “acting in an administrative capacity solely for the litigation of this case.” Id. at 1128. … Commissioner, 95 T.C. 51, we need not decide whether New Jersey courts have the inherent power to appoint a TMP because the New Jersey court that established the receivership and purported to authorize Mr.

Hoang v. Comm'r

105 T.C.M. 1754 · United States Tax Court · May 15, 2013

Hoang earned $13,964 in qualified dividend income during the 2006 tax year. The notice of deficiency determined that Hoang received qualified dividend income of $13,964 during the 2006 tax year. … Hoang did not report any qualified dividend income on the return he filed on September 2, 2009. The IRS’s determination is established through deemed admissions (paragraph 2).

LEWIS v. COMMISSIONER

2003 T.C. Summary Opinion 78 · United States Tax Court · Jun 19, 2003

Finally, section 132(a)(3) excludes from income “any fringe benefit which qualifies as a * * * working condition fringe”. … The  - 8 - undergraduate engineering education which petitioner obtained in this case clearly qualified him for a new trade or business. See, e.g., Cristea v. Commissioner, T.C.

Venture Funding v. Commissioner

110 T.C. 236 · United States Tax Court · Mar 26, 1998

There is no question in this case that the transfer of property qualifies for deduction under section 162 . Deductions under section 162 are not conditioned on withholding. … value over the amount paid for the property transferred. * * * Fn. ref. omitted; emphasis added. 4 The plan of bankruptcy reorganization to which petitioner and Endotronics were parties in the transactional sense did not immunize

Charles P. Littlejohn & Maxine M. Littlejohn v. Commissioner

2020 T.C. Memo. 42 · United States Tax Court · Apr 9, 2020

Petitioners have not clearly disputed this contention and have offered no evidence to refute it. … An “as is” provision does not necessarily confer on the seller a general immunity from liability for fraud. Id.

Thompson v. Commissioner

48 T.C.M. 412 · United States Tax Court · Jul 2, 1984

In adopting the Government's position that the provision in question did not constitute a valid "minimum royalty provision" we stated: To qualify for the deduction, the petitioner must meet the terms of the regulation, which … That the note may in fact be paid at some later date is not sufficient to establish the existence of such a requirement. [ 81 T.C. at 40 -41 .] *350 The logic behind our holding in Wing is clearly applicable to the instant