Case law

Sanocki v. Commissioner

56 T.C.M. 1088 · United States Tax Court · Jan 12, 1989

During 1973 through 1978 petitioner transferred all his earnings and property to ORACLE in an attempt to avoid the payment of income taxes even though ORACLE admittedly never qualified as an exempt organization during any … Petitioner has no documentary evidence which tends to establish the number, type, cost, date of purchase or value in 1977 of the coins.

Bush Terminal Bldgs. Co. v. Commissioner

17 T.C. 485 · United States Tax Court · Sep 28, 1951

All of petitioner's stock in *488 Bush House, Ltd., except for qualifying shares, was pledged with Irving Trust Company, trustee under the mortgage, under the supplemental mortgage as security for payment of the deferred … This was clearly the intent of the statute, its purpose being to relieve the Commissioner of the burden of making an independent investigation of *93 the financial condition of taxpayers seeking to bring themselves under

Jones v. Commissioner

29 T.C.M. 866 · United States Tax Court · Jul 7, 1970

Such an intention is clearly an element to be taken into account in making our ultimate factual determination. … Clearly, a legal education has relevance to preparation 869 for many occupations outside the realm of private law practice.

Patterson v. Commissioner

39 T.C.M. 82 · United States Tax Court · Sep 10, 1979

These expenditures are immune from Federal taxes." Petitioner relies on several opinions which themselves were based on Collector v. Day, 78 U.S. (11 Wall.) 113 (1870) . … This surely does not stem from ignorance, for petitioner clearly is intelligent and reasonably well-learned, and these matters have been explained to him on the many previous occasions he has chosen to have his days in this

Ellison v. Comm'r

87 T.C.M. 1062 · United States Tax Court · Mar 9, 2004

Relief Under Section 6015(b) To qualify for relief from joint and several liability under section 6015(b)(1), a taxpayer must establish: (A) a joint return has been made for a taxable year; … Respondent contends that petitioner failed to establish the requirements of subparagraphs (B), (C), and (D).

Caracci v. Comm'r

118 T.C. 379 · United States Tax Court · May 22, 2002

The market approach establishes the value of a privately held corporation through analyses of sales or transfers of guideline companies. … The transfer of most of the assets involved in this case is clearly attributable to the familial relationship between the Caracci parents and their children.

Burton v. Commissioner

73 T.C.M. 1729 · United States Tax Court · Jan 13, 1997

(2) Order Must Clearly Specify Certain Facts. … Congress believed it necessary to establish guidelines for determining whether the exception to the spendthrift rules applies, to ensure that only those domestic relations orders that are excepted from the spendthrift

Morris v. Commissioner

13 T.C. 1020 · United States Tax Court · Dec 21, 1949

We think on the facts the cases are clearly distinguishable. Because the second issue raised by the petitioner, viz., whether or not Edna B. … Winmill, who are named in the partnership agreement of Gude, Winmill & Co. as limited partners, do not, under the facts here, qualify in any sense as partners in such firm. The status of Viola T.

Estate of Bell v. Commissioner

30 T.C.M. 1221 · United States Tax Court · Nov 8, 1971

Bell, Jr., and the Marion National Bank of Marion who are the duly appointed, qualified, and acting co-executors of the estates of John L. Bell and Lauvonnia C. Bell. John L. … We shall not attempt to discuss in detail the various arguments and alternative theories advanced by both parties where our 1224 recent decision clearly dictates the result of this case.

Beck v. Comm'r

74 T.C. 1534 · United States Tax Court · Sep 29, 1980

We conclude that it clearly fits within the purview of the notice of deficiency. With these procedural matters put to rest, we turn to the merits of the case. … Respondent affirmatively established, through the testimony of an expert witness, Ray E.

Damm v. Commissioner

41 T.C.M. 1359 · United States Tax Court · Apr 27, 1981

Jungreis is clearly distinguishable. … Damm's education clearly may be expected to be useful in his career as teacher for many years after the expenses were made.

Mathia v. Comm'r

97 T.C.M. 1611 · United States Tax Court · May 27, 2009

To establish this defense, the taxpayer must make a prima facie case establishing the filing of the partnership return, the expiration of the statutory period, and receipt or mailing of the notice after the … The stipulation did not qualify as “a settlement agreement with the partner” with respect to partnership items within the meaning of section 6231(b)(1)(C).

Milner v. Commissioner

62 T.C.M. 791 · United States Tax Court · Sep 24, 1991

At trial it was established that no valuable metals were ever extracted *534 from the North Reveille Project and, according to the report of respondent's expert witness, Mr. … Charles Miller, a well qualified consulting geologist, no mine development activity ever occurred on the site.

O'Gorman v. Commissioner

58 T.C.M. 1403 · United States Tax Court · Feb 14, 1990

The definition of that term in section 7430(c)(2) , quoted above, requires petitioner to establish that: (1) the position of the United States, respondent in this proceeding, was not substantially justified, section 7430( … Petitioner asserts that this history proves respondent's position to have been clearly unreasonable.

Anbaco-Emig Corp. v. Commissioner

49 T.C. 100 · United States Tax Court · Nov 22, 1967

Petitioner was not dissolved, de facto or otherwise, and consequently it was the same taxpayer during both its profit and loss years, and qualifies for the claimed net operating loss deductions. Harvey R. … Moreover, the Tax Court has refused to apply the de facto liquidation rule established in Wier Long Leaf Lumber Co. v. Commissioner, 173 F. 2d 549 (5th Cir. 1949) , to net operating loss cases.

Williams v. Commissioner

25 T.C.M. 767 · United States Tax Court · Jun 23, 1966

In the agent's expert opinion the cash method clearly reflected the petitioner's income. … of the Secretary or his delegate, does clearly reflect income.

Lake Petersburg Asso. v. Commissioner

33 T.C.M. 259 · United States Tax Court · Mar 5, 1974

On October 2, 1964, the respondent ruled that petitioner did not qualify for exemption under section 501(c) (7). … The purpose and operation of these two types of organizations are clearly different.

Hall v. Commissioner

35 T.C.M. 1399 · United States Tax Court · Sep 30, 1976

These facts establish clearly a fraudulent purpose in 1968. See Emilie Furnish Funk, supra ; Sam D. Hecht, 16 T.C. 981 , 987 (1951) ; Robert Burd, 19 B.T.A. 734 , 735-736 (1930) ; cf. Heyman v. … Such conduct clearly establishes fraud for 1970.

Butner v. Comm'r

93 T.C.M. 1290 · United States Tax Court · May 31, 2007

The parties’ stipulation is clearly contrary to the facts that we have found are established by the record, and we shall disregard it. See Cal-Maine Foods, Inc. v. Commis- sioner, 93 T.C. 181, 195 (1989). … The parties’ stipulation is clearly contrary to the facts that we have found are established by the record, and we shall disregard it. See Cal-Maine Foods, Inc. v. Commissioner, 93 T.C. at 195.

Estate of Clyde W. Turner, Sr., W. Barclay Rushton v. Commissioner

138 T.C. 306 · United States Tax Court · Mar 29, 2012

On April 15, 2002, Clyde Sr. and Jewell established Turner & Co., a Georgia limited liability partnership. Id. at 8. … on occasion deemed the lack of objec- tion to a proposed finding of fact to be a concession that it is correct except to the extent that it is clearly