Case law

Di Domizio v. Commissioner

37 T.C.M. 704 · United States Tax Court · Apr 25, 1978

They state that clearly they have alleged herein their conscientious objection to all war and therefore have a personal stake in the outcome of the controversy. … Commissioner, F.2d (6th Cir., Mar. 14, 1978, 41 AFTR 2d 78 - , 78-1 USTC par. 9336 ), affg. an unpublished order of this Court. *363 Were this case to be tried and petitioners were to clearly establish their moral and ethical

Bahas v. Comm'r

2010 T.C. Summary Opinion 115 · United States Tax Court · Aug 16, 2010

The taxpayer must clearly notify the Commissioner of his/her intent to make an election to treat multiple real estate activities as a single activity. See Estate of Higgins v. … Bahas is required to establish that she worked for more than 750 hours each year with respect to each of the three rental properties.

Lincoln v. Commissioner

50 T.C.M. 185 · United States Tax Court · Jun 24, 1985

We found that the Federal statute against counterfeiting clearly established a firm policy to prevent the type of conduct engaged in by the taxpayer and to punish such acts when they occur. … We distill from the above case law that although an expenditure may qualify as a theft loss under section 165(c)(3) it may not be deductible if allowance of the deduction would frustrate sharply defined national or state

TRIPLETT v. COMMISSIONER

2005 T.C. Summary Opinion 148 · United States Tax Court · Oct 12, 2005

In order to claim a charitable contributions deduction, a taxpayer must establish that a gift was made to a qualified entity organized and operated exclusively for an exempt purpose, no part of the net earnings of which … The Court is satisfied that he did not make such contributions, and, if he did, petitioner did not establish whether they were made to qualified charitable organizations.

Estate of Lawler v. Commissioner

52 T.C. 268 · United States Tax Court · May 15, 1969

Petitioner and Leonard Abrams were duly appointed and qualified as coexecutors of the Estate of Florence H. Lawler. Decedent, owned most or all of the stock of Union Life Insurance Co. … FUND C -- For missionary purposes of the Diocese of Richmond, including the establishment, maintenance and improvement of existing missions, the establishment, maintenance and improvement of additional missions, and the maintenance

Estate of Main v. Commissioner

31 T.C.M. 1053 · United States Tax Court · Oct 3, 1972

. *47 On December 3, 1957, the Internal Revenue Service determined that the trust portion of the profit sharing plan was a qualified trust under section 401(a) and exempt from taxation under section 501(a). … The trust involved herein was clearly established and operated to "reward" the employees of Main Bros. by providing them with benefits in the form of pensions, disability payments, and death benefits.

Meiers v. Commissioner

49 T.C.M. 136 · United States Tax Court · Nov 20, 1984

The number of hours that Sally used the home office, alone, does not necessarily determine whether the *78 office qualifies as her principal place of business. ; . … The facts clearly establish that the "focal point" of petitioners' laundromat business was at the laundromat.

Yitzchok D. Rand & Shulamis Klugman v. Commissioner

141 T.C. No. 12 · United States Tax Court · Nov 18, 2013

According to petitioners, the provisions in the Code allowing tax credits clearly distinguish between credits and the taxes against which credits are applied. … When testing the validity of a regulation, we generally look to the two-part test established under Chevron, U.S.A., Inc. v. Natural Res. Def. Council, Inc., 467 U.S. 837 (1984).

Olney v. Commissioner

17 T.C.M. 982 · United States Tax Court · Nov 28, 1958

Rul. 56-185 , C.B. 1956-1, p. 202) 8 states the concept clearly: "2. … He was not qualified to set up adequate books and records nor did he have the time to do so.

Boomershine v. Commissioner

54 T.C.M. 43 · United States Tax Court · Aug 5, 1987

Petitioners have also established that the car racing expenditures were helpful to LMB's business. … Petitioners argue that these facts clearly establish the intention that the sale of the 14 lots be made by LMB, not Leon and Mary, as LMB could meet the 30-percent requirement for installment sales treatment, but Leon and

Tilley v. Comm'r

2008 T.C. Summary Opinion 86 · United States Tax Court · Jul 21, 2008

In other words, under the current regulations, the deemed distribution would clearly not occur until the close of any cure period provided under the plan. However, Ms. … Respondent satisfied his burden of production under section 7491(a)(1) because the record clearly demonstrates that petitioners failed to include Ms.

Estate of Trombetta v. Comm'r

106 T.C.M. 416 · United States Tax Court · Oct 21, 2013

The annuity trust agreement also provided that decedent intended her retained interest in the properties to qualify as a qualified interest under section 2702(b)(1). … Accordingly, the transfers do not qualify under the bona fide sale exception.

Alves v. Comm'r

2006 T.C. Summary Opinion 138 · United States Tax Court · Sep 11, 2006

The noncustodial parent, however, was entitled to the dependency exemption deduction if he or she provided $1,200 or more for the support of the child and the custodial parent did not “clearly establish” by a preponderance … Section 24(a) authorizes a child tax credit with respect to each qualifying child of the taxpayer. The term “qualifying child” is defined in section 24(c).

Lerner v. Commissioner

34 T.C.M. 331 · United States Tax Court · Mar 17, 1975

OPINION Petitioner admits that he does not qualify for exemption from the self-employment tax under the here applicable provisions of the Self-Employment Contributions Act of 1954. 2 Nevertheless, he asks this Court to enlarge … Most clearly they are not, as was long ago settled by Steward Machine Co. v. Davis, 301 U.S. 584 ↩ -585 (1937) .

Green v. Commissioner

57 T.C.M. 1333 · United States Tax Court · Aug 17, 1989

In this case petitioners have failed to establish that the respondent's long-standing use of the income-forecast method produces a result that is either clearly unlawful or plainly arbitrary. … We note, however, that notwithstanding petitioners' claims, there is nothing in the record that establishes that this motion picture qualified for investment tax credits under section 48(k).

Tobias v. Comm'r

110 T.C.M. 222 · United States Tax Court · Aug 18, 2015

Because Allstate passed the proceeds directly to ING, this transfer qualified as a nontaxable like-kind exchange under section 1035. … Although her illness undoubtedly placed certain limits on her, she clearly was not “prevented by the impairment from engaging in * * * substantial gainful activity.” Sec. 1.72-17A(f)(4), Income Tax Regs.

Inga I. Kramarenko

United States Tax Court · Jun 9, 2025

However, as the Fourth Circuit observed in Baturin, the Treaty does establish that “these categories are mutually exclusive, given the simple fact that one is taxable and the other is not.” Id. at 173. … Beyond establishing mutual exclusivity, the Treaty is not particularly helpful in defining what distinguishes salaries from grants.

Altenpohl v. Commissioner

36 T.C.M. 1377 · United States Tax Court · Sep 28, 1977

(Altenpohl) is a Pennsylvania corporation established in 1949. At all times relevant herein, its principal place of business was located in West Conshohocken, Pennsylvania. … These requirements of section 354 having been met, the transaction qualified under section 356 because it would have qualified under section 354 had William and Paul not received cash and the mortgage receivable from Brothers

GMC v. Comm'r

112 T.C. 270 · United States Tax Court · May 25, 1999

The GM group’s treatment of the rate support deductions and the discount income clearly reflected its tax liability. … GMAC established its lending rate the same way it determined its buy rate. For an example, see infra p. 292.

Snedeker v. Commissioner

47 T.C.M. 279 · United States Tax Court · Nov 10, 1983

The stock did not qualify as "section 1244" stock. … Commissioner, 71 T.C. 389 (1978) , we held that the penalty imposed by section 6672 is clearly a penalty for purposes of section 162(f), and, therefore, not deductible. See also Medeiros v.