Case law

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.

Larimore v. Commissioner

51 T.C.M. 1619 · United States Tax Court · Jul 29, 1986

established for the record that Mrs. … Tombe's affidavit establish that Mr. Tombe was not employed by the corporate petitioner during 1978 or 1979.

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.

Davis v. Commissioner

43 T.C.M. 578 · United States Tax Court · Feb 18, 1982

Petitioners have the burden of proving that they had a qualified investment in section 38 property. See Rule 142 ; section 48. … Davis on January 29, 1982, relating to the remodeling of their home before they sold it, do not establish a qualified investment in new or used section 38 property. ↩

Mission Organic Center, Inc.

United States Tax Court · Dec 16, 2025

Established over ten years ago, the business has had gross receipts ranging from around $2 million to over $16 million from 2016 through 2021. … Put more simply, if a taxpayer must jump through a series of hoops to qualify for a collection alternative, then the IRS must sufficiently state why the taxpayer’s shot misses the mark.

Carr v. Commissioner

39 T.C.M. 253 · United States Tax Court · Sep 25, 1979

Funeral expenses are clearly personal expenses. … This statement by him was subsequently qualified to such an extent that it is entitled to no weight.

Antoniacci v. Comm'r

112 T.C.M. 688 · United States Tax Court · Dec 22, 2016

Although we do not fully understand the methodology he used to reach this result, the result is clearly incorrect. Mr. Zaveta paid $517,500 per lot for raw land in the Rorer Tract. … Quinn was a “qualified appraiser” or that the appraisal he supplied to petitioners in support of the $2.35 million easement value was a “qualified appraisal.”

Hasbrouck v. Commissioner

76 T.C.M. 48 · United States Tax Court · Jul 7, 1998

to qualify under the CRP. … Nothing in the record suggests that a profit motive is necessary to qualify for CRP payments.

New York State Teamsters Conference Pension & Retirement Fund v. Commissioner

44 T.C.M. 1357 · United States Tax Court · Oct 7, 1982

But the mere failure to make a determination regarding a retirement plan does not in itself establish jurisdiction for declaratory judgment purposes. … (i) A plan is not a qualified plan (and a trust forming a part of such plan is not a qualified trust) unless the plan provides for the allocation of any previously unallocated funds to the employees covered by the plan upon

Osborn v. Commissioner

12 T.C.M. 1165 · United States Tax Court · Oct 14, 1953

In 1921 Verna established, in connection with the bakery and at the same location, a restaurant. … The *98 contributions in question clearly qualify as personal deductions by the petitioner Verna N. Osborn, and they appear to be in large part strictly charitable contributions.

Bliss v. Commissioner

66 T.C.M. 522 · United States Tax Court · Aug 25, 1993

To qualify as an "innocent *408 spouse" under section 6013(e)(1) a taxpayer must establish that each of the above requirements is satisfied. Rule 142(a) of the Tax Court Rules of Practice and Procedure. … The 1982 ledger clearly shows that in the first 10 months of the year he received salary of $ 60,000 and loans of $ 29,363.26, for a total of $ 89,363.26. *415 Mr.

Sullivan v. Commissioner

43 T.C.M. 880 · United States Tax Court · Mar 24, 1982

And clearly the cost of the beer furnished on the petitioner's business premises to his employees is deductible. See section 274(e)(2) and section 1.274-2 (f)(2)(ii), Income Tax Regs. … inconsistent that respondent accepted petitioner's receipts for advertising and promotion expenses and allowed only one-half of the total as deductible business expenses but disallowed the remainder on the ground that they do not qualify

Moore Trust v. Commissioner

49 T.C. 430 · United States Tax Court · Jan 25, 1968

Twelve years after the establishment of the trust, the testator's widow renounced her interest in a portion of the trust assets. … In any event, that case is clearly distinguishable.

David Byron Fugler & Cindy Diane Fugler

United States Tax Court · Nov 17, 2025

Discussion The Commissioner’s determinations in a Notice of Deficiency are generally presumed correct, and the taxpayer bears the burden of proof to establish error. Rule 142(a); Welch v. … We begin by noting, as we have done in opinions too numerous to count, that deductions are matters of legislative grace, and the burden is on the taxpayer to clearly show the right to the claimed deduction.

Musshafen v. Comm'r

2009 T.C. Summary Opinion 115 · United States Tax Court · Jul 23, 2009

While an exact definition of abode depends upon the context in which the word is used, it clearly does not mean one’s principal place of business. … Tax home and abode are vague legal concepts that are not clearly defined by statute and therefore require a great deal of subjective analysis.

Stinnett's Pontiac Service, Inc. v. Commissioner

44 T.C.M. 55 · United States Tax Court · Jun 7, 1982

The remainder of Pontiac's stock was owned by Stinnett's brother and sister. 2 *439 In the early 1960's Pontiac established a qualified profit-sharing plan for its employees. … Pontiac is thus clearly not entitled to deduct the $ 33,500 note delivered to its qualified profit-sharing plan. Pontiac's contention regarding the unsettled state of the law as of 1973 is meritless.

McKinney v. Commissioner

46 T.C.M. 864 · United States Tax Court · Jul 27, 1983

Before claiming these amounts as bad debts under section 166, respondent's regulations clearly require a cash method taxpayer to include such income on his return. Section 1.166-1(e), Income Tax Regs. … Proof of a taxpayer's fraudulent intent is seldom established by direct evidence.

Cox v. Comm'r

105 T.C.M. 1466 · United States Tax Court · Mar 12, 2013

If a taxpayer fails to maintain the required books and records, the Commissioner may determine the taxpayer’s income by any method that clearly reflects income. See sec. 446(b); Petzoldt v. … When a taxpayer establishes that he paid or incurred a deductible expense but does not establish the amount of the expense, we may estimate the amount of the deductible expense. Cohan v.

Reid v. Commissioner

57 T.C.M. 723 · United States Tax Court · Jun 19, 1989

A deduction has no basis in law when the expense, even if made, does not qualify as a deductible expense under well-settled legal principles or when no substantial legal argument can be made to support its deductibility. … Here, clearly the deduction had a basis in fact. Mr. Reid did invest in commodity futures contracts and his records supported in detail the exact amount of the claimed losses.

Schwerm v. Commissioner

51 T.C.M. 270 · United States Tax Court · Jan 13, 1986

In planning for a discussion group, Joyce and other Discussion Leaders either would meet with the Family Program's coordinator to establish the format, or would establish the format independently and then indicate to the … The Internship Program was established to attract qualified school counselor candidates who would not normally enter the field of education and are not interested in being classroom teachers.