Case law

Lehrer v. Commissioner

40 T.C.M. 680 · United States Tax Court · Jul 17, 1980

The facts in this case clearly show that the $8,000 paid by petitioner to his former wife in 1975 was paid pursuant to the May 15, 1972, agreement and not pursuant to the December 30, 1968, agreement incorporated into the … Clearly the agreement entered into between petitioner and his former wife on May 15, 1972, was an agreement for lump-sum alimony which under Florida law is in the nature of a property settlement not subject to modification

Edelberg v. Commissioner

70 T.C.M. 393 · United States Tax Court · Aug 14, 1995

familiar with GFS' business reputation and its billing and collection services, agreed to have billing and collection services regarding its patients transferred to GFS on the basis of the same fee arrangement that EPI had established … As such, the payments do not qualify as passive income under section 469.

Ziegler v. Comm'r

93 T.C.M. 1418 · United States Tax Court · Jun 27, 2007

Since no citizen enjoys immunity from that burden, its retroactive imposition does not necessarily infringe due process ....” … Carlton, 512 U.S. 26, 33-34 (1994). 6 The investors qualifying under the transitional rule are so-called qualified investors.

Baist v. Commissioner

56 T.C.M. 778 · United States Tax Court · Dec 6, 1988

Moreover, it is now clearly established that the subjective purposes of the individual in obtaining the education are irrelevant. Bodley v. Commissioner, 56 T.C. 1357 (1971) ; Weiler v. … Cecilia's school during the period 1963-1966 established her as a teacher and that her education thereafter did not lead to qualifying her in a new trade or business.

Malawer v. Commissioner

34 T.C.M. 1532 · United States Tax Court · Dec 8, 1975

The regulations clearly conform to the intent of the Congress. Congress intended the 1244 provision to encourage investments in qualifying small businesses, see H. Rept. No. 2198, 85th Cong., 2d Sess., pp. 1-12. … This would include authority to require the maintenance of records sufficient to establish the identity of stock that qualifies as section * * * [1244] stock.

Sparks v. Commissioner

19 T.C.M. 807 · United States Tax Court · Jul 18, 1960

Petitioner has failed to establish his right to file as the "head of household" for the taxable year 1952. … The attorney fees and bail expenses paid by petitioner on behalf of his friend who was involved in the automobile accident are clearly not deductible.

Horneff v. Commissioner

50 T.C. 63 · United States Tax Court · Apr 16, 1968

In many purchases of a business, the purchaser takes over a line of bank credit in favor of the seller, or establishes its own line of credit, and the seller is relieved of liability. … He does not qualify for installment sale treatment because the $ 1,500 cash is more than 30 percent of the selling price.

Taitt v. Commissioner

37 T.C.M. 1140 · United States Tax Court · Jul 19, 1978

to establish that he provided more support for such child than did the noncustodial parent. … Taitt also made certain expenditures which do not qualify as items in support of his children.

McElhany v. Commissioner

42 T.C.M. 1206 · United States Tax Court · Sep 28, 1981

Clearly, under Navy standards a flight engineer and a pilot are different trades or businesses. 3 The distinction made by the Navy is so pronounced that even had petitioner been a qualified flight engineer he would not have … Petitioner, in the instant case, was a qualified pilot.

Manning v. Commissioner

70 T.C.M. 490 · United States Tax Court · Aug 22, 1995

In order to be deductible, the contribution must be made to an organization that is a qualified donee. Sec. 170(c) . … Petitioners did not offer a determination letter or other credible evidence to prove that the Christian Outreach Center was a qualified donee.

Colleen C. Cheramie v. Commissioner

2013 T.C. Summary Opinion 92 · United States Tax Court · Nov 20, 2013

Under section 71(b)(1)(B), the divorce or separation instrument must clearly and explicitly state that the payments are not to be treated as income if they are to be tax free. See Richardson v. … Payments Do Not Qualify as Child Support Under Section 71(c)(1).

Thomas J. and Bonnie F. Ratke v. Commissioner

129 T.C. No. 6 · United States Tax Court · Sep 5, 2007

In this respect, the instant case is clearly distinguishable from Hartz Mountain Industries. A fortiori, a document prepared for the same litigation, as in the instant case, qualifies as work product. … To the extent the work- product immunity could have such an effect, it is waived. Id. at 1303. In Hartz Mountain Industries v.

Castigliola v. Comm'r

113 T.C.M. 1296 · United States Tax Court · Apr 12, 2017

On the other hand, limited partners  - 10 - [*10] typically lack management power but enjoy immunity from liability for debts of the partnership. Id. … Finally, the testimony presented--which was all credible-- clearly showed that petitioners relied in good faith on the advice that the CPA had provided.

Webb v. Commissioner

60 T.C.M. 1024 · United States Tax Court · Oct 18, 1990

doing, we have taken into account the foundation of the 1984 revisions to section 71 , namely, the legislative objective to minimize the differences in Federal tax consequences created by differences in State laws and to establish … conclude otherwise would cause any cash payment made simultaneously with the issuance of a decree or the execution of an agreement necessarily to be treated as alimony even though the provisions of the decree or agreement clearly

Mosley v. Commissioner

68 T.C.M. 708 · United States Tax Court · Sep 14, 1994

Clearly, Maurice's preaching and conduct of religious services constituted only a portion of Maurice's duties on behalf of Priority One. … The parties appear to treat the Texas corporation as a continuation of the Ohio corporation, and have not clearly distinguished between them.

Estate of Watkins v. Commissioner

17 T.C.M. 674 · United States Tax Court · Jun 30, 1958

For 1946, petitioner on March 15, 1947 filed with that collector a joint return for herself and decedent's estate, of which she had qualified as executrix. … Although other possible indicia of fraud are suggested, respondent's position is clearly based on the understatements.

Robertson v. Commissioner

59 T.C.M. 781 · United States Tax Court · May 31, 1990

Being under common control with Knox Creek Coal Corporation, CSW Associates also established in 1981 a profit-sharing plan qualified under section 401(a). … Clearly the statutory scheme is to allow the employer a deduction for a contribution to a qualified plan and to allow the employee to defer reporting any income until he receives the benefits from the plan.

Estate of Thomas v. Commissioner

55 T.C.M. 1241 · United States Tax Court · Jul 11, 1988

Before he died, Thomas had established the Godfrey Thomas Foundation, Inc. (the "Thomas Foundation"). … Until 1986, Thomas Farm never qualified for more than $ 50,000 of farm price support payments. In 1986, Thomas Farm qualified for approximately $ 55,000 of farm price support payments.

Estate of Woodbury v. Comm'r

107 T.C.M. 1350 · United States Tax Court · Apr 14, 2014

We are not at liberty to ignore the deadline that Congress has clearly and unequivocally prescribed in section 6166(d), and any modification to that deadline must be by legislative action and not by judicial fiat. … In order to meet this burden, the party must establish affirmatively all facts giving rise to our jurisdiction. See Wheeler’s  - 28 - [*28] Peachtree Pharmacy, Inc. v.

Honeywell, Inc. v. Commissioner

64 T.C.M. 437 · United States Tax Court · Aug 11, 1992

more clearly reflects income. … replacement parts pool, which consisted of rotable parts that petitioner used to service customer-owned computers or computers that it leased to its customers, was an asset that petitioner "used in its maintenance business and qualified