Case law

Michaelis Nursery v. Commissioner

69 T.C.M. 2300 · United States Tax Court · Mar 30, 1995

In determining what sort of economic benefits qualify as income, this Court has invoked various formulations. *142 It has referred, for example, to "undeniable accessions to wealth, clearly realized, and over which the taxpayers … contentions that the advance payments were not nontaxable loans or that the corporation received the payments in 1990 under a claim of right, because resolution of this case turns upon application of the complete dominion test as established

Universal Consol. Oil Co. v. Commissioner

20 T.C.M. 1285 · United States Tax Court · Aug 31, 1961

An additional three shares were purchased as qualifying shares by the company's directors for $30 and later sold to petitioner for the same price. … establishes that the debts were not completely worthless prior to 1956.

Lias v. Commissioner

24 T.C. 280 · United States Tax Court · May 26, 1955

Under the circumstances, we think, the respondent has not clearly established that Alice B. Lias filed a false and fraudulent return in 1948 with intent to evade tax. … The issue is of substance only where fraud is not established.

Mary A. Colliver v. Commissioner

2017 T.C. Summary Opinion 93 · United States Tax Court · Dec 26, 2017

The taxpayer must clearly intend to seek employment in the same trade or business. Goldenberg v. Commissioner, T.C. Memo. 1993- 150, 1993 WL 101367, at *4. … Petitioner did not testify or provide other evidence to establish the specific business purpose for each of these expenses.

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.

National Sav. Life Ins. Co. v. Commissioner

84 T.C. 509 · United States Tax Court · Mar 28, 1985

The Additional Death Benefit, which is payable only during a period of 15 years or less, does not qualify under section 818(c)(2)(A) or (B). … However, neither party now maintains that its treatment of the reserves was correct, and the language of sec. 818(c)(2) clearly requires the reserve reductions.

Mason v. Comm'r

132 T.C. 301 · United States Tax Court · May 6, 2009

It follows that the same evidence that establishes that the Commissioner mailed a notice of deficiency to a taxpayer’s last known address should be sufficient to establish that the Commissioner properly sent a Letter 1153 … those taxpayers who previously enjoyed the opportunity for judicial review of the underlying liability from raising the underlying liability again in a collection review proceeding, the statute would have been drafted to clearly

Estate of Reitmeister v. Commissioner

43 T.C.M. 1029 · United States Tax Court · Apr 12, 1982

prevent these trusts from so qualifying shall so apply. … Reitmeister and Ida Greenstein established by the Last Will and Testament of Louis A.

Massey's Auto Body Shop, Inc. v. Commissioner

37 T.C.M. 1723 · United States Tax Court · Oct 16, 1978

Although Dealer's and petitioner's facilities are in close proximity, petitioner has separate entrances and its building is clearly marked by its name. … The record clearly points out Paul Massey's concern in this area and we recognize it as a viable reason for the transfer.

Etkin v. Comm'r

90 T.C.M. 417 · United States Tax Court · Oct 20, 2005

Clearly, respondent could not make an objective determination of the viability of petitioners’ proposed installment agreements on the basis of such outdated information. … Proc. 2000-15, sec. 4.01 and thus does not qualify for equitable relief under section 6015(f).

Harper v. Commissioner

54 T.C. 1121 · United States Tax Court · May 26, 1970

And, contrary to petitioners’ spurious argument, use of the bank-deposits method does not require the establishment of a beginning net worth. … But when the threat of criminal prosecution is removed, by the grant of immunity “coextensive with the scope of the privilege against self-incrimination,” then testimony may be compelled. See Murphy v.

Antzoulatos v. Commissioner

34 T.C.M. 1426 · United States Tax Court · Nov 5, 1975

employment or other trade or business, or (2) Meets the express requirements of the individual's employer, or the requirements of applicable law or regulations, imposed as a condition to the retention by the individual of an established … While such candidate's graduate education is clearly beneficial to his teaching skills, both his education and his teaching duties constitute a single program of study qualifying *57 the candidate for a new trade or business

Reverend & Mrs. Harold L. DuRossette v. Commissioner

11 T.C.M. 413 · United States Tax Court · Apr 23, 1952

But it may be noted that the evidence establishes that the prerequisites of a charitable or religious trust existed in the taxable year; and, also, that the church property was purchased with funds belonging to the church … A trust clearly was intended. Decision will be entered for the petitioners.

Ridge Realization Corp. v. Commissioner

45 T.C. 508 · United States Tax Court · Mar 4, 1966

Hence, on the face of the complaint, the plaintiff was confined, in establishing the defendants’ wrongdoing, to the two above-mentioned transactions. … The only reason for qualifying to do business in New York was to avoid any dispute as to its right to sue, and thus to continue the Blue Ridge litigation in New York courts. SEC. 111.

Yates v. Comm'r

105 T.C.M. 1205 · United States Tax Court · Jan 24, 2013

Sec. 121(a), (b)(2).10 Respondent concedes that the Lakeview property qualifies as petitioners’ personal residence for purposes of section 121. … Clearly, then, the renovations were not so significant as to validate petitioners’ excessive listing prices.

Smartt v. Commissioner

65 T.C.M. 1962 · United States Tax Court · Feb 25, 1993

However, petitioners introduced a stock certificate dated August 1, 1981, which clearly indicates that they owned 34,091 shares of no-par-value SH&A Enterprises common nonassessable stock. … Petitioner had not personally guaranteed SH&A Enterprises' line of credit with United Bank when it was originally established. ↩ 8.

Cohen v. Comm'r

86 T.C.M. 509 · United States Tax Court · Nov 3, 2003

Instead, the tax opinion clearly relied on Ulanoff’s conclusion that the purchase price to be paid by F&G was fair and reasonable. … We already have established that petitioners may not reasonably rely on Becker’s advice.

Baker v. Comm'r

122 T.C. 143 · United States Tax Court · Feb 19, 2004

AFVW was organized to establish, maintain, endow, and operate continuing care retirement communities (CCRCs) for officers (and their spouses and qualified dependents) of the U.S. uniformed services who are more than 60 years … Both methods involve subjective judgments, so neither is immune from differences of opinion.

Crescent Manor v. Comm'r

2017 U.S. Tax Ct. LEXIS 28 · United States Tax Court · May 31, 2017

Accordingly, the undisputed material facts establish that - 17 - [*17] SO Alcorte did not abuse her discretion in conducting the section 6330(c)(3)(C) balancing test. C. … The regulations clearly state that prior involvement means that an Appeals officer actually participated in an earlier, non-CDP matter.