Case law

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.

Luoma v. Commissioner

40 T.C.M. 1100 · United States Tax Court · Sep 2, 1980

United States, 538 F. 2d 790 (8th Cir. 1976) , under *241 the principle established in Golsen v. Commissioner, 54 T.C. 742 (1970) , affd. 445 F. 2d 985 (10th Cir. 1971) , cert. denied 404 U.S. 940 (1971) . … That structure is clearly different from the other poultry structures at issue in this case and those in Satrum. *245 While the structure is absolutely necessary for the production of eggs, that does not in itself qualify

Steele v. Comm'r

2009 T.C. Summary Opinion 77 · United States Tax Court · May 14, 2009

Petitioners first claimed a credit for qualified education expenses paid in 2002 at trial when they asserted: “we qualify for the Hope Credit and Lifetime Credit.” … Unreported and Underreported Income Gross income includes all income from whatever source derived, including accessions to wealth, clearly realized, and over which the taxpayers have complete dominion.

Minchem Int'l v. Comm'r

109 T.C.M. 1273 · United States Tax Court · Mar 24, 2015

- 12 - [*12] would help establish a line of credit. … Cheung did not agree on terms specific enough to establish the creation of a debtor/creditor relationship for the overall structure, nor did they establish a debtor/creditor relationship between Mr.

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.

Good v. Comm'r

104 T.C.M. 595 · United States Tax Court · Nov 20, 2012

A church that qualifies as an exempt organization for purposes of section 501 is not required to file an application for exemption from taxation. … The Internal Revenue Service (IRS) has articulated criteria that it uses to identify organizations that qualify for church status. Id. at 1358.

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.

Lenderman v. Commissioner

22 T.C.M. 511 · United States Tax Court · Apr 17, 1963

It was contingent because she clearly had not obtained full qualification and must therefore give *247 way to a "fully qualified" teacher if one was available for hire at the opening of the new school year. … as a condition to the retention by the taxpayer of his salary, status or employment. * * * (b) * * * In any event, if education is required of the taxpayer in order to meet the minimum requirements for qualification or establishment

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.

Kauffman v. Comm'r

113 T.C.M. 1165 · United States Tax Court · Feb 22, 2017

The Countrywide loan was clearly used to pay off the first loan, but the record shows that the balance of the loan was distributed to petitioner in his individual capacity. … Respondent satisfied his burden of production in establishing the appropriateness of the penalty.

Harbor Bancorp v. Commissioner

105 T.C. 260 · United States Tax Court · Oct 16, 1995

In the fall of 1985, an established commercial and residential development company named SBE Development, Inc. … Congress clearly wanted bond issuers to be responsible for meeting the requirements for tax exemption. The housing authority certified that the bonds would qualify for tax exemption.

Horvat v. Commissioner

37 T.C.M. 679 · United States Tax Court · Apr 19, 1978

Kos-Tusek was a doctor, nurse, physical therapist or any other type of qualified medical person. There is a vague suggestion that Mrs. … The Kos-Tuseks were not qualified to and did not render any medical services or treatments to either Mr. or Mrs. Horvat.

Williams v. Comm'r

101 T.C.M. 1408 · United States Tax Court · Apr 21, 2011

Williams’s fraud is established by his criminal conviction, that he is collaterally estopped from denying that fraud, see supra note 3, and that he did not establish that any portion of his underpayment attributable to … Section 1221(a) defines capital assets, and the art at issue qualified as a capital asset in Mr. Williams’s hands.

Hall v. Commissioner

66 T.C.M. 374 · United States Tax Court · Aug 16, 1993

We think the evidence clearly shows that he did. When petitioner was a Methodist minister, he harbored no objection to public insurance and, in fact, paid self-employment taxes on his ministerial income. … It permits all ministers who oppose public insurance on religious grounds to qualify and, as we interpret the statute, permits ministers who change churches to qualify. * * * [ Id. at 1292 .]

Nor-Cal Adjusters v. Commissioner

30 T.C.M. 837 · United States Tax Court · Aug 16, 1971

Amounts actually expended to provide such a service would be a fringe benefit qualifying as an ordinary and necessary business expense under section 162 . … We feel that this amount was adequately established. Petitioner adduced the testimony of Wetterer to show payment of another portion of the $131.50.

Riggs National Corporation & Subsidiaries (f.k.a. Riggs National Bank and Subsidiaries) v. Commissioner

107 T.C. No. 18 · United States Tax Court · Dec 10, 1996

However, on cross- examination, he acknowledged that, in 1983 and 1984, the National Monetary Council had set a minimum loan term of 10 years in order to qualify for exemption under Decree-law 1,215, whereas the phase … Establish a tax on: a. The assets, revenues, or services of one another.

Aaronson v. Commissioner

29 T.C.M. 786 · United States Tax Court · Jun 25, 1970

Of Course if the latter can be established the regulations provide that the taxpayer will ordinarily be considered to have made the educational expenditures with the required purpose. … The record clearly shows that petitioner undertook the course for educational purposes and that his aim was to maintain and improve his skill as an internist.

Cardeza v. Commissioner

5 T.C. 202 · United States Tax Court · Jun 11, 1945

Here the decedent clearly had no interest in the principal producing two-thirds of the trust income at the date of her death. … The presumption that there is always a possibility of issue is firmly established.

Wigutow v. Commissioner

46 T.C.M. 1616 · United States Tax Court · Sep 29, 1983

The pertinent regulation clearly contemplates a plan for the benefit of a single employee. … Here, the context is even more clearly limited to salary and bonuses.

David F. Hewitt & Tammy K. Hewitt v. Commissioner

2020 T.C. Memo. 89 · United States Tax Court · Jun 17, 2020

Clower’s appraisal was a qualified appraisal by a qualified appraiser. … Memo. 2012-126, slip op. at 76 (finding that reasonable and good-faith reliance on a qualified appraiser is sufficient to establish reasonable cause). Finally, we note that Mr.