Case law

Kenneth Steven Tuma, Sr. & Deborah Ann Tuma

United States Tax Court · Jul 11, 2024

This clearly refers to Mrs. Tuma’s 2015 Form RRB–1099–R, which reported her contributory, or Tier 2, benefit as $8,154. … This clearly refers to Mrs. Tuma’s 2016 Form RRB–1099–R, which reported her contributory, or Tier 2, benefit amount as $8,154.

Ulloa v. Comm'r

99 T.C.M. 1280 · United States Tax Court · Apr 6, 2010

A position maintained by the taxpayer is “frivolous” where it is “contrary to established law and unsupported by a reasoned, colorable argument for change in the law.” Coleman v. … It certainly did not hold that pro se litigants enjoy an immunity from sanction when they make frivolous arguments.

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.

Beasley v. Commissioner

57 T.C.M. 136 · United States Tax Court · Apr 17, 1989

Petitioner contends that this letter expanded the scope of the immunity previously given. … Petitioner contends that this letter expanded his immunity to cover civil tax liability.

Makhlouf v. Comm'r

2017 T.C. Summary Opinion 1 · United States Tax Court · Jan 11, 2017

The resolution of that issue depends on whether petitioners qualify as real estate professionals. … Most entries on the Weston spreadsheet are round-number estimates; many are clearly inflated, and many are duplicative.

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.

Barnett v. Commissioner

44 T.C. 261 · United States Tax Court · May 28, 1965

He relies, also, upon principles established by Deputy v. DuPont , 308 U.S. 488 , and Griffiths v. Helvering , 308 U.S. 355 . … The payment of $ 30,850.49 does not qualify as interest paid on indebtedness within the intendment of section 163(a) and deduction thereof must be disallowed. Decision will be entered under Rule 50 .

Illinois Valley Paving Co. v. Commissioner

42 T.C.M. 909 · United States Tax Court · Aug 27, 1981

The record does not establish that any further approval or "certification" was required or ever occurred thereafter. 5 *289 Petitioner's job superintendents maintained job diaries, and entries in those books do not indicate … At the time the parties entered into the transactions regarding the equipment herein, they clearly intended their agreements to be leases with options to purchase.

Altama Delta Corp. v. Commissioner

104 T.C. 424 · United States Tax Court · Apr 11, 1995

During the years at issue, both petitioner and ADPR qualified as small business concerns and were located in labor surplus areas which enabled petitioner to qualify for labor surplus preferences. … It means that the system should have the mail delivered within the established postal service standards.

Willinger v. Commissioner

45 T.C.M. 1069 · United States Tax Court · Mar 23, 1983

The credit is determined by comparing the qualified wages paid by an employer in one year with those paid in the previous year. Generally, the credit is available when there is an increase in such wages. … The separate existence of a corporation is firmly established under the tax laws. Moline Properties v. Commissioner, 319 U.S. 436 (1943) .

Frieling v. Commissioner

81 T.C. 42 · United States Tax Court · Jul 20, 1983

We reasoned that the mailing qualified under section 6212(b)(1) because the error in the address used was inconsequential and because the taxpayers received the notice within the period for petitioning this Court and filed … The present case is clearly distinguishable because the only mailing here resulted in a delivery to petitioners and a timely filing of their petition.

Deborah C. Wood

United States Tax Court · Aug 18, 2021

Exclusions from gross income are construed narrowly, and a taxpayer must clearly establish her entitlement to any such exclusion. Id. at 101. … To be a “qualified individual” entitled to this exclusion, a taxpayer must sat- isfy two distinct requirements.

Deborah C. Wood

United States Tax Court · Aug 18, 2021

Exclusions from gross income are construed narrowly, and a taxpayer must clearly establish her entitlement to any such exclusion. Id. at 101. … To be a “qualified individual” entitled to this exclusion, a taxpayer must sat- isfy two distinct requirements.

Jonathan Chang & Wei-Lin Chang

United States Tax Court · Sep 16, 2024

Whether a payment qualifies for a deduction under section 162(a) is a factual issue which must be decided on the basis of all relevant facts and 5 Pursuant to section 7491(a), the burden of proof as to factual matters … Payments that are “undeniable accessions to wealth, clearly realized, and over which the taxpayers have complete dominion” are taxable as income unless an exclusion applies. Commissioner v.

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.

Foote, Pierson & Co. v. Commissioner

2 T.C.M. 1007 · United States Tax Court · Nov 23, 1943

Petitioner offered the testimony of a particularly well qualified witness, a banker possessing confidential information in respect of petitioner's business and that of several comparable competitors, who expressed the opinion … The material facts established by such evidence are set out in our findings above.

Pauli v. Comm'r

49 T.C.M. 42 · United States Tax Court · Nov 9, 1984

The composition of the church's board was also allegedly established at this first meeting. … a qualified recipient of deductible charitable contributions. 26 *117 Before concluding our discussion of whether or not amounts transferred to the ULC-LRC qualify for the charitable contributions deduction under section

Estate of Schwartz v. Commissioner

83 T.C. 943 · United States Tax Court · Dec 17, 1984

It is also well *953 established that where administrative regulations are ambiguous, the rules of statutory construction will apply. 1A C. Sands, Statutes and Statutory Construction, sec. 31.06 (1972). … Since the regulation fails to take this distinction into account, it is invalid and we should clearly say so. Footnotes 1.

Banderas v. Comm'r

93 T.C.M. 1247 · United States Tax Court · May 22, 2007

This portrayal clearly fails to reflect economic hardship, and we do not read petitioner’s arguments to contend otherwise. … As a general matter, taxpayers are usually responsible for establishing their positions before the IRS.

Schneer v. Commissioner

97 T.C. 643 · United States Tax Court · Dec 12, 1991

The requirement that petitioner may have been called upon to consult is part of the contingency relating to the performance of the work prior to liability being established or fixed. … It is well established that the partnership form is a hybrid — part separate entity, part aggregate. See United States v. Basye, supra; see also 3 B. Bittker & L.