Case law

Hawkins v. Comm'r

85 T.C.M. 1530 · United States Tax Court · Jun 20, 2003

Section 7452 further provides that “No qualified person shall be denied admission to practice before the Tax Court because of his failure to be a member of any profession or calling. … The Tax Court clearly has jurisdiction to hear an RFRA challenge. See, e.g., Adams v. Commissioner, 110 T.C. 137, 138 (1998), affd. 170 F.3d 173 (3d Cir. 1999).

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.

Alfred Christopher Morgan

United States Tax Court · Jun 23, 2022

Exclusions from income are construed narrowly, and a taxpayer must clearly establish entitlement to any such exclusion. Id. at 101. … The foregoing satisfies respondent’s burden of production under section 7491(c) and establishes petitioner’s liability for the section 6651(a)(1) and (2) additions to tax unless petitioner can establish reasonable cause for

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.

James A. Lloyd v. Commissioner

2020 T.C. Memo. 92 · United States Tax Court · Jun 22, 2020

If an individual who is a qualified minister does not file the application for exemption within the prescribed time, the individual is subject to self-employment tax. Sec. 1402(e); Wingo v. … A taxpayer who makes frivolous arguments is not immune from penalty just because some of his arguments may not be frivolous. See Leyshon v. Commissioner, T.C. Memo. 2015-104, at *25, aff'd, 649 F.

Jeffrey Wilfred Heedram v. Commissioner

2018 T.C. Memo. 25 · United States Tax Court · Mar 7, 2018

We conclude that petitioner fails to qualify for a streamlined determination of relief. … We conclude on this record that petitioner has established that he reasonably expected Ms. Fegans to pay the tax liability reported on the joint return.

Scheuber v. Commissioner

25 T.C.M. 559 · United States Tax Court · May 25, 1966

Riddell, 383 U.S. 569 (1966) , contend that property held for a long period of time is clearly capital. … William was clearly uninterested in the potential rental income of the properties, and the amounts actually received were minimal.

Gudmundsson v. Commissioner

37 T.C.M. 1249 · United States Tax Court · Aug 1, 1978

Whether such expenses qualify as ordinary and necessary business expenses depends on their satisfying several criteria. … Under section 214(a) , a taxpayer who maintains a household containing qualifying individuals may deduct certain employment-related expenses paid by him during that year. 3 In general, the qualifying individuals are taxpayer's

Singleton-Clarke v. Comm'r

2009 T.C. Summary Opinion 182 · United States Tax Court · Dec 2, 2009

was qualified to perform afterward. … The decisive factor generally is whether the taxpayer was already established in their trade or business.

Weaver v. Commissioner

49 T.C.M. 249 · United States Tax Court · Dec 5, 1984

In this case the daily logs kept by petitioner clearly establish the dates on which he was away from home overnight.In fact from the logs the perties have determined and stipulated that the number of such dates totaled 67 … In the case before us, howevesr, we are not satisfied that the debt was entirely worthless before the end of 1979 because even though the restaurant was closed during 1979 the record contains evidence clearly establishing

Hogan v. Commissioner

78 T.C.M. 735 · United States Tax Court · Nov 3, 1999

Of these notes, two $5,500 notes and a $3,000 note are clearly renewals of earlier executed loans. Another note indicates that the proceeds were used in part to pay off another loan. … First, he must establish his bases in his stock and in the indebtedness of the corporation to him.

Grenada Industries, Inc. v. Commissioner

17 T.C. 231 · United States Tax Court · Aug 22, 1951

Goodman testified that the major merchandising job came in the earlier years, with the task of establishing a market for Industries' product, and that "once the brand got established and the public repeated on it, it from … Industries' returns for its fiscal year ending in 1944 show administrative expense of $ 4,200.04 attributable to the executive committee. ↩ 1. 2 qualifying shares. ↩ 1. Fiscal years ending Mar. 31. ↩ 3. SEC. 45 .

Morgan v. Comm'r

2011 T.C. Summary Opinion 92 · United States Tax Court · Jul 14, 2011

Respondent argues that petitioners have failed to establish that Mr. Morgan’s renovation activities qualify as a trade or business pursuant to section 162. Petitioners argue to the contrary. … Morgan’s work and behavior in connection with the search for, purchase, renovation, and sale of the Cedar Hill and Nashville properties clearly establish that he treated his activities as a trade or business.

Hollander v. Commissioner

53 T.C.M. 126 · United States Tax Court · Feb 12, 1987

Petitioner has the burden of proving that she qualifies as an innocent spouse. Lessinger v. Commissioner, 85 T.C. 824 , 838 (1985) . … Nor is it clear that the items at issue are grossly erroneous within the meaning of the statute such that petitioner would qualify as a matter of law as an innocent spouse.

Buckelew Farm, LLC F.K.A. Big K Farms LLC, Big K LLC, Tax Matters Partner

United States Tax Court · Apr 25, 2024

Hayter and clearly identified the Subject Property on line 5A as “Cons[ervation] easement under IRC 170(h) on land in Macon, Georgia.” … In order to establish its entitlement to the charitable contribution deduction at issue, petitioner must show (1) that the Partnership made a qualifying contribution, (2) that it satisfied (or is excused from) the substantiation

Bryant

64 T.C.M. 1395 · United States Tax Court · Nov 25, 1992

Memo. 1989-527 , that petitioner's mining activities in connection with the Austin Mine did not lack economic substance and that amounts expended by petitioners in connection thereto qualify as mine development expenses pursuant … Memo. 1989-527 , we agreed with respondent that a provision contained *737 within the mining contract involving the Austin Mine immunized petitioner from any realistic possibility of suffering an economic loss and, therefore

Allen v. Commissioner

43 T.C.M. 1045 · United States Tax Court · Apr 13, 1982

It may well be that petitioner would not have had the necessary funds with which to acquire the Stanton property if the sale of the Cerritos property had failed, but the record does not establish even this much. … It is, no doubt, the case in many straightforward sales of property, followed by purchases of similar property, that the purchase is dependent upon the proceeds of the sale, but this is clearly not enough for a sale and subsequent

Harding v. Commissioner

51 T.C.M. 1461 · United States Tax Court · Jul 21, 1986

A packet of literature sent to petitioners from LMI set forth a method by which LMI claimed petitioners could organize an "in-home-church" affiliated with LMI which would qualify as a tax exempt organization under section … Although not controlling, the memorandum decisions cited by respondent in support of his argument 4 are clearly distinguishable from the case before us.

Parker v. Comm'r

112 T.C.M. 459 · United States Tax Court · Oct 25, 2016

Petitioners clearly incurred some car and truck expenses during 2010 be- cause Mid-Atlantic was in the towing business. … Reasonable cause can be shown by good-faith reliance on the advice of a qualified tax professional. Sec. 1.6664-4(b)(1), (c), Income Tax Regs.

Hill v. Comm'r

100 T.C.M. 513 · United States Tax Court · Dec 8, 2010

The purchase price included a $100,000 broker’s 3 Haven Exchange Services, L.L.C., is in the business of serving as a qualified intermediary in sec. 1031 exchanges. … The definition is construed broadly and extends to all accessions to wealth, clearly realized, over which the taxpayer has complete control. Commissioner v. Glenshaw Glass Co., 348 U.S. 426, 431 (1955).