Case law

Westward Ho v. Commissioner

63 T.C.M. 2617 · United States Tax Court · Mar 31, 1992

The issue for decision is whether petitioner qualifies for exemption as an organization described in section 501(c)(3) . … Your activities are not sufficiently described to be clearly *213 within the meaning of section 501(c)(3) . Furthermore, you have failed to establish that you do not serve private interests more than incidentally.

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.

Sunoco, Inc. v. Comm'r

87 T.C.M. 937 · United States Tax Court · Feb 4, 2004

in the opinion of the Secretary, does clearly reflect income.” … Although a method of accounting may exist under this definition without the necessity of a pattern of consistent treatment of an item, in most instances a method of accounting is not established for an

Rameses Sch. v. Comm'r

93 T.C.M. 1092 · United States Tax Court · Apr 10, 2007

- 2 - MEMORANDUM FINDINGS OF FACT AND OPINION WHERRY, Judge: Respondent determined that Rameses School of San Antonio, Texas (petitioner), no longer qualified for … Commissioner, 93 T.C. 181, 195 (1989) (holding that stipulations are properly disregarded where clearly contrary to evidence contained in the record).

Sulphur Manor v. Comm'r

2017 U.S. Tax Ct. LEXIS 29 · United States Tax Court · May 31, 2017

Accordingly, the undisputed material facts establish that 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. Id.

Hennessey Manor Nursing Home v. Comm'r

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

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

Raskin v. Commissioner

41 T.C.M. 1195 · United States Tax Court · Mar 30, 1981

Petitioner does not challenge the use of the foregoing methods of income reconstruction, which are clearly proper, see sec. 446(b); Harbin v. … Accordingly, we hold that Marilyn does not qualify for the relief provisions of section 6013(e) . To reflect the foregoing, Decision will be entered under Rule 155 . Footnotes 1.

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.

Silvercrest Manor Nursing Home v. Comm'r

2017 U.S. Tax Ct. LEXIS 30 · United States Tax Court · May 31, 2017

Accordingly, the undisputed material facts establish that 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. Id.

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

McKenzie v. Commissioner

52 T.C.M. 1327 · United States Tax Court · Jan 6, 1987

. *12 P and her late husband established a "family trust" and began selling to others the materials relating to family trust plans. … In our judgment, the Commissioner has clearly met his burden of proving fraud for both 1975 and 1976. Mrs.

American Properties, Inc. v. Commissioner

28 T.C. 1100 · United States Tax Court · Aug 30, 1957

During the years in question he owned all the stock of the corporation except a qualifying share, which was held by his attorney. The petitioner also purchased stock of American Automobile Company. … It clearly increased the petitioner’s salary to $42,000 “for the year ending April 30th, 1948.”

Riederich v. Commissioner

61 T.C.M. 2388 · United States Tax Court · Apr 10, 1991

The producer/seller sells to EMCI a fully qualified original 15 minute production. … The record clearly establishes that the transaction was completely without economic substance and was simply a sham. We so conclude.

Gilbert v. Comm'r

85 T.C.M. 1087 · United States Tax Court · Mar 28, 2003

Gilbert qualified for head-of-household filing status for 1993, 1994, and 1995. 5 The order granting Mr. … The Supreme Court shall by general rule establish procedures by which each interested party shall be notified of all proceedings in which support obligations might be established or modified and shall

Gerdau MacSteel, Inc. & Affiliated Subsidiaries v. Commissioner

139 T.C. 67 · United States Tax Court · Aug 30, 2012

Ps reported that the transfers qualified for nonrecognition under I.R.C. … Tax avoidance was clearly a significant (if not the sole) purpose of the QHMC transactions.

Kimble Glass Co. v. Commissioner

35 T.C. 1238 · United States Tax Court · Mar 31, 1961

This contention is clearly without merit. For example: Many products other than glass are used in the building and construction industry, such as steel and wood. … There the petitioner argued that section 40.437-5 (c) (2), Regs. 130, was invalid and contrary to established law insofar as it required the accrual of a not-yet-enacted tax.

Adams v. Commissioner

56 T.C.M. 1394 · United States Tax Court · Mar 7, 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 *99 who is -- (A) a citizen of the United States and establishes to the satisfaction of the Secretary … Nevertheless, under section 911(a) petitioner must still establish that his "abode" was not in the United States.

Evans v. Commissioner

45 T.C.M. 249 · United States Tax Court · Nov 30, 1982

The identity of the actual thief in this scheme was not established at the criminal trial. … First, Harram Evans has been granted immunity from criminal prosecution in connection with this scheme.

Robinson v. Comm'r

101 T.C.M. 1473 · United States Tax Court · May 5, 2011

Robinson qualified as an independent contractor when he performed services for Temple. … Most of the receipts were clearly unrelated to Mr. Robinson’s business.

Sandra E. Sander

United States Tax Court · Oct 6, 2022

Upon S’s death, S’s daughter became the sole trustee of a trust that S had established during her life. R issued a notice of deficiency to S. … The term “[p]robate of wills” is defined as “all steps necessary to establish the validity of a will and to admit a will to probate.” Id. § 731.201(31).