Case law

Dobra v. Commissioner

111 T.C. 339 · United States Tax Court · Dec 29, 1998

Section 131(b) defines the “qualified foster care payments” (QFCP) referred to by section 131(a). … However, our belief that the ordinary, everyday meaning of a person’s “home” was his or her place of abode was clearly a key factor in our decision. In our earlier decision in Smith v.

Levy Family Tribe Foundation, Inc. v. Commissioner

69 T.C. 615 · United States Tax Court · Jan 26, 1978

They established petitioner corporation so that they could travel to Israel and purchase several tracts of land there. … The evidence with respect to the operational test clearly weighs against petitioner for two reasons.

Garland v. Commissioner

73 T.C. 5 · United States Tax Court · Oct 4, 1979

Therefore, the plan qualifies under section 401(a). An appropriate decision will be entered. … Once the requisite employment relationship is established between the partnership and the individuals who are rendering services to the partnership, such relationship is also established between each corporate partner and

Estate of Milliken v. Commissioner

70 T.C. 883 · United States Tax Court · Sep 11, 1978

We think that these cases, decided by the highest court of Massachusetts, clearly support petitioner’s interpretation of decedent’s will and trust. 9 Article IV of the trust instrument establishes a marital trust in the form … In this case, as in each of the cases discussed, the donor-testator established a marital trust which was intended to, and did, qualify for the marital deduction provided by section 2056.

Jennemann v. Commissioner

67 T.C. 906 · United States Tax Court · Mar 7, 1977

However, respondent points out correctly that in the absence of death or a separation from service, which clearly did not occur here, the entire distribution in excess of personal contributions was required to be treated … Section 402(a)(2) provided generally in 1971 that certain lump-sum distributions from qualified plans will be afforded long-term capital gains treatment.

Wyler v. Commissioner

14 T.C. 1251 · United States Tax Court · Jun 23, 1950

There is no apparent dispute between the parties as to the meaning of the term “good will.” ' In any event, the courts include as a leading element of good will the probability that the customers of the old establishment … That case, therefore, is not controlling, for the terms of the contract involved and the circumstances surrounding its execution clearly indicate that there was a sale of good will by petitioner to Peat.

Sperapani v. Commissioner

42 T.C. 308 · United States Tax Court · Apr 30, 1964

Petitioner contends that he duly elected and was qualified to elect to have his proprietorship taxed as a domestic corporation under section 1361. … The statement shall give sufficient information to establish that the enterprise meets the qualifications set forth in section 1361(b).

Hicks Nurseries, Inc. v. Commissioner

62 T.C. 138 · United States Tax Court · May 6, 1974

Had the regulations indicated clearly tbat in tbe view of the IRS, a husband and wife, both of whom owned stock individually as well as the stock which they owned jointly, would be treated as two shareholders, the shareholders … In ruling that it did have such power, the Board stated that the “deficiency notice establishes the jurisdiction of the Board to hear and determine all the issues joined in an appeal therefrom.” 30 B.T.A. at 79 .

Radio Shack Corp. v. Commissioner

19 T.C. 756 · United States Tax Court · Jan 28, 1953

clearly its normal earnings. … And it'is our conclusion that petitioner has not established a sufficiently acceptable foundation for the reconstructions that it asks this Court to approve.

Copyright Clearance Center, Inc. v. Commissioner

79 T.C. 793 · United States Tax Court · Nov 15, 1982

In the event of dissolution, the assets may be distributed only to a qualified section 501(c)(3) organization. … And that limit has been clearly articulated by the Supreme Court in Better Business Bureau v.

Corson v. Comm'r

123 T.C. 202 · United States Tax Court · Aug 11, 2004

Petitioner has not established that the issue in this case is of sufficient difficulty to qualify as a special factor under section 7430(c)(l)(B)(iii). … Although petitioner established that Mr.

Houghton v. Commissioner

48 T.C. 656 · United States Tax Court · Aug 8, 1967

In our opinion the evidence clearly shows that such address was petitioner’s last-known address and is now and has been his only known address for several years. He has resided at 6325 SW. … We think the Tenzer case is clearly distinguishable.

Pacific Fruit Express Co. v. Commissioner

60 T.C. 640 · United States Tax Court · Jul 30, 1973

, and (2) section 179 where the useful life of an asset must be 6 years or more to qualify for the additional first-year depreciation allowance. … Questions in this area must be resolved on the basis of presently established principles.

Crawford v. Commissioner

70 T.C. 46 · United States Tax Court · Apr 20, 1978

They ignore the relationship test between users as established by the parenthetical provision of section 48(c)(1), which is a separate and additional requirement from the “acquired by purchase” requirement of section 179( … Congress clearly speaks in terms of identifying those family relationships whose principal unity lies in the fact that they could easily frustrate the legislative intent through a straw transaction to an unrelated third party

South End Italian Independent Club, Inc. v. Commissioner

87 T.C. 168 · United States Tax Court · Jul 22, 1986

The “Lawful Purposes” for which these profits or “Net Proceeds” can by law be expended are more fully set out by certain State regulations, namely, those established by the Massachusetts State Lottery Commission pursuant … It has long been established that the receipt of such benefits will disqualify a donation from classification as a charitable contribution. See Oppewal v.

Bethel Conservative Mennonite Church v. Commissioner

80 T.C. 352 · United States Tax Court · Feb 7, 1983

In 1964, petitioner established a medical aid plan for its members. … In addition to its many clearly religious or charitable activities, petitioner established a medical aid plan for its members and their dependents only.

De Goldschmidt-Rothschild v. Commissioner

9 T.C. 325 · United States Tax Court · Sep 12, 1947

The facts herein lead clearly to that conclusion. … In our opinion, there was here such a program, clearly established by the facts and circumstances surrounding the transaction.

Certified Grocers of California, Ltd. v. Commissioner

88 T.C. 238 · United States Tax Court · Feb 4, 1987

Petitioner treated the qualified written notices of allocation as cash contributed by the patrons toward their required deposits. … Although this Court has authority to disregard a stipulation that is clearly contrary to the facts, Jasionowski v.

Sarmir v. Commissioner

66 T.C. 82 · United States Tax Court · Apr 12, 1976

Salaried Employees’ Retirement Plan. 2 The Kimberly-Clark Retirement Trust (hereinafter trust) was established on August 13, 1944, as the funding medium for the plan and Chase Manhattan Bank (National Association) (hereinafter … Since we find Smith to be clearly distinguishable, we need not invoke our holding in Jack E. Golsen, 54 T.C. 742 (1970), affd. 445 F. 2d 985 (10th Cir. 1971), cert. denied 404 U.S. 940 (1971). Petitioner has cited Rev.

Miller Charitable Fund v. Commissioner

89 T.C. 1112 · United States Tax Court · Dec 7, 1987

Miller established petitioner pursuant to a trust agreement executed on September 30, 1953. … Section 4942 established a minimum mandatory payout requirement for all private nonoperating foundations.