Case law

Thomas E. Johnston and Thomas E. Johnston, Successor in Interest to Shirley L. Johnston v. Commissioner

119 T.C. 27 · United States Tax Court · Aug 8, 2002

The defendants asserted the affirmative defense of qualified immunity based upon having acted in good faith, and the plaintiff sought discovery of legal advice the defendants received with respect to his confinement. … established constitutional rights.”

Fleischer v. Commissioner

30 T.C.M. 699 · United States Tax Court · Jul 15, 1971

Petitioner's service as a trainee after he completed his doctorate and his private practice, from which in 1969 he derived fees approximately equal to his salary from Grossinger's, clearly reveal that his training enabled … The fact that an individual is already performing service in an employment status does not establish that he has met the minimum educational requirements for qualification in that employment.

Staats v. Commissioner

45 T.C.M. 1152 · United States Tax Court · Mar 31, 1983

In establishing the trust, Harold did not seek the advice of an attorney, certified public accountant, or public accountant. … Persistence after such a warning must, at a minimum, qualify as negligence or intentional disregard of the law. See ; secs. 6653(b), 6673, 7201, and 7206(1).

Kaufmann v. Commissioner

11 T.C. 483 · United States Tax Court · Sep 28, 1948

Under this construction of the facts, the rule of the Court Holding Co . case would be clearly applicable. … A similar state of facts was established in the Fairfield case, except in that case the Circuit Court held that there was not a liquidation.

FPL Group, Inc. v. Comm'r

90 T.C.M. 202 · United States Tax Court · Aug 31, 2005

The record contains only information establishing when FPL made its offer to Stearns Catalytic. … For example, in order to qualify under TRA section 203(b)(1)(B), a taxpayer must establish the identity of “the property” in order to meet the requirements that it incurred or committed a sufficient amount of the cost

Stefan A. Tolin v. Commissioner

2018 T.C. Memo. 29 · United States Tax Court · Mar 19, 2018

’s acceptance of the qualified offer. … single sentence, pointing out that under the regulations, time spent on investor activities does count where the taxpayer is “directly involved” in the day-to-day management and operations of the activity, as petitioner clearly

Hutton v. Commissioner

35 T.C.M. 16 · United States Tax Court · Jan 7, 1976

Many of the loans were made to persons who did not qualify for bank loans. … In seeking to establish that petitioner was not in the business of making loans, respondent emphasizes the fact that petitioner did not actively seek out loan customers, did not advertise that he was in the loan business,

Rehn v. Comm'r

111 T.C.M. 1244 · United States Tax Court · Mar 24, 2016

The administrative record establishes that petitioners were informed multiple times before their offer was rejected that they needed to be in compliance and later that they were not current with their 2009 and 2010 tax … SO Lisanti informed petitioners that a transfer to Seattle would be declined because they did not qualify for the collection alternative they were seeking.

Winn-Dixie Stores v. Comm'r

113 T.C. 254 · United States Tax Court · Oct 19, 1999

Court opinions have clearly established that a lack of economic substance may operate to bar interest deductions arising under section 163. See Knetsch v. United States, 364 U.S. 361 (1960); 36 United States v. … Policy loan interest was clearly the dominant element.

Sowder v. Commissioner

30 T.C.M. 451 · United States Tax Court · May 17, 1971

establish" that she (he) provided more for the support of the child than the noncustodial parent. *228 Petitioner did not have custody of his son in 1967 and does not qualify for the deduction under the general rule of section … establish that he provided more for the support of such child during the calendar year than the parent not having custody.

Eubanks v. Commissioner

57 T.C.M. 391 · United States Tax Court · May 11, 1989

Eubanks did not establish a household on the mainland of Nigeria even though he was not prohibited from doing so by his employer or the government of Nigeria. … 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.

Ruplinger v. Commissioner

47 T.C.M. 1430 · United States Tax Court · Apr 3, 1984

burden of proof to establish that they actually incurred the expenses for which business deductions under section 162 were claimed in their returns. … To the extent disallowed by respondent, they also had the burden of establishing the costs, qualifying nature of the property and year placed in service, with respect to property for which they claimed a credit against tax

Marrin v. Commissioner

73 T.C.M. 1748 · United States Tax Court · Jan 14, 1997

Lacking customers, petitioner cannot qualify under section 1221(1) for ordinary loss treatment for his securities transactions. … Besides customers, petitioner also lacked an established place of business and licensing as a dealer.

Thatcher v. Commissioner

61 T.C. 28 · United States Tax Court · Oct 4, 1973

It should be emphasized that the regulations under section 751 are designed to measure income, and not to establish general *35 basis rules. … Clearly, assumption and payment of the payables. It is the assumption, under the statute, which generates the gain.

Wott v. Commissioner

51 T.C.M. 1577 · United States Tax Court · Jul 28, 1986

It must be clearly established that the active conduct of trade or business was the principal character or aspect of the activity on the yacht. Sec. 1.274-2(c)(3)(iii), Income Tax Regs. … Nor has it been clearly established that the active conduct of business was the principal *336 character of the activity. Sec. 1.274-2(c)(3)(iii), Income Tax Regs.

Bouchard v. Commissioner

36 T.C.M. 1098 · United States Tax Court · Aug 16, 1977

The trade or business of lawyer is clearly a new trade or business to him. For the foregoing reasons, we sustain respondent's determination on this issue. See Bodley v. Commissioner, 56 T.C. 1357 (1971) ; Wright v. … Furthermore, if the regulations were to be construed as establishing different criteria for teachers than for everyone else, we believe that their validity would be questionable, and we do not choose to give them any such

New York State Teamsters Conference Pension & Retirement Fund v. Commissioner

44 T.C.M. 1366 · United States Tax Court · Oct 7, 1982

It is furnished as a means of assisting service personnel in closing cases and establishing and maintaining consistent holdings. … The legislative history and the procedural rules in accordance with it clearly do not make the technical advice itself a determination within the meaning of section 7476 ↩ . 9. The record clearly reflects that if Mr.

Miller v. Commissioner

46 T.C.M. 1054 · United States Tax Court · Aug 15, 1983

deemed admitted and conclusively established. … In our view, those facts, which we have set forth hereinbefore in our findings of fact, clearly and convincingly establish fraud with intent to evade tax and we rely on them in sustaining respondent's determinations under

Elghanian v. Comm'r

89 T.C.M. 815 · United States Tax Court · Feb 28, 2005

We have no reason to doubt that testimony, but we believe petitioner’s actions over the years speak more clearly to his intent than his statements to those witnesses. e. … Our record suggests that petitioner did not establish U.S. residence when his father and brother did.

Powers v. Comm'r

2009 T.C. Summary Opinion 43 · United States Tax Court · Mar 26, 2009

The term “dependent” includes a “qualifying child”. Sec. 152(a). … Thus, he has failed to prove that his child was his qualifying child under section 152(c)(4)(B) rather than his former spouse’s qualifying child.