Case law

Miller v. Commissioner

54 T.C.M. 1517 · United States Tax Court · Jan 11, 1988

The evidence clearly indicates that petitioner's activity of personnel recruiting was a more or less established and continuously carried on business in the years in question, that petitioner apparently had no place of business … In addition, the evidence clearly shows that petitioner carried on activities in connection with his Viet Nam film project from the same apartment, and it also clearly shows that petitioner used the apartment intermittently

Parshall Christian Order v. Commissioner

45 T.C.M. 488 · United States Tax Court · Jan 10, 1983

The covenant refers to the organization's "by-laws," but the content clearly shows that the reference is to the basic organizational document normally referred to as the articles of organization or charter. … Thus, the burden is on petitioner to establish its entitlement to tax exemption under section 501(c)(3) .

Moore v. Commissioner

44 T.C.M. 181 · United States Tax Court · Jun 21, 1982

In addition, to qualify for the exemption, Mr. … Moore admits that the sect to which he belongs was established in 1974. Mr.

U. S. CB Radio Asso. v. Commissioner

42 T.C.M. 1441 · United States Tax Court · Oct 19, 1981

In order to be exempt under section 501(c)(3) , an organization must qualify under both the organizational and the operational tests. Sec. 1.501(c)(3)-1(a)(1), Income Tax Regs. … Its travel services, legal services, insurance plan, anti-theft registration and discount programs clearly serve petitioner's members' interests.

Schwarz v. Commissioner

41 T.C.M. 1002 · United States Tax Court · Feb 26, 1981

However, the evidence clearly indicates that he and his wife did receive such proceeds.All of these checks to cash were last endorsed by Serlin. … Petitioner Marsha Serlin contends that she qualifies as an innocent spouse under the provisions of section 6013(e).

Redfield v. Comm'r

113 T.C.M. 1342 · United States Tax Court · Apr 26, 2017

Exclusions from gross income are construed narrowly, and a taxpayer must clearly establish his entitlement to any such exclusion. Ibid. … To be a “qualified individual” eligible for this exclusion, a taxpayer must satisfy a three-part test.

SIH Partners LLLP, Explorer Partner Corporation, Tax Matters Partner v. Commissioner

150 T.C. No. 3 · United States Tax Court · Jan 18, 2018

A CFC’s guaranty of a U.S. shareholder’s (or related party’s) debt clearly benefits the U.S. … Qualified dividend income includes dividends received during the taxable year from “qualified foreign corporations”. Sec. 1(h)(11)(B)(i)(II).

Crummey v. Commissioner

25 T.C.M. 772 · United States Tax Court · Jun 24, 1966

Petitioners' contention is further weakened by California decisional law which clearly indicates judicial disapproval of the selection of a parent for purposes of managing his child's estate. … In establishing the trust in favor of their children, petitioners carefully insulated the trust property *153 from invasion.

Tim L. Gerhardt & Pamela J. Holck Gerhardt

United States Tax Court · Apr 20, 2023

Served 04/20/23  2 property should be deferred because the transaction qualified as a like-kind exchange under I.R.C. § 1031. … Commissioner, 93 T.C. 181, 195 (1989) (holding that we are not obliged to accept a stipulation between the parties when it is clearly contrary to facts disclosed by the record).

McCabe v. Comm'r

46 T.C.M. 390 · United States Tax Court · Jun 7, 1983

We have carefully considered the entire record and agree with respondent that, even construing he evidence in the light most favorable to petitioners, the greatest amount of expenses that has been established is as follows … No part of the $64.95 qualifies as a recovery exclusion under sec. 111. See. Rev. Rul. 79-15 , 1979- 1 C.B. 80 ↩ . 4. See generally Feistman v. Commissioner, T.C.

Industrial & Agrigrowth Consulting Services, Inc. v. Commissioner

55 T.C.M. 1614 · United States Tax Court · Aug 16, 1988

Held further: Petitioners failed to establish that the trees in issue qualify as "young plants" under sec. 1.162-12(a), Income Tax Regs. Theodore F. Brill , for the petitioners. Vera E. … Petitioner has failed to establish that the trees in question qualify as young plants under section 1.162-12(a), Income Tax Regs. See Dodds v. Commissioner, T.C.

Gutierrez v. Comm'r

86 T.C.M. 611 · United States Tax Court · Nov 20, 2003

Petitioners claim that they are now insulated by a Treaty between United States and 3 Petitioners conceded the $2,600 of the total deficiency amount solely for the purpose of qualifying this case for small … - 8 - In the absence of adequate record-keeping by petitioners, which is mandated by section 6001, the Commissioner is authorized to reconstruct petitioners’ income by any reasonable method that clearly

Bitzberger v. Comm'r

2009 T.C. Summary Opinion 178 · United States Tax Court · Nov 30, 2009

For this purpose, section 24(c)(1) defines “qualifying child” as a qualifying child of the taxpayer (as defined in section 152(c)) who has not attained age 17. … Because petitioners failed to establish that B.B. was a qualifying child under either section 152(c) or the exception of section 152(e)(2), they have not satisfied the “qualifying child” requirement of the child tax credit

Ohio Disability Ass'n v. Comm'r

98 T.C.M. 462 · United States Tax Court · Nov 12, 2009

I  - 8 - suggest that if I am legally qualified to audit such an entity, then I am also qualified to do the bookkeeping.” … Petitioner also did not clearly state the criteria for accepting applicants and making disbursements. Petitioner merely stated that Mr.

Morgan Run Partners, LLC, Overflow Marketing, LLC, Tax Matters Partner

United States Tax Court · Jun 14, 2022

This procedure is subject to the proviso that the Trust shall have no power to agree to any amendment “that would result in this Conservation Easement failing to qualify as a qualified contribution under Section 170(h) of … But there is an exception for a “qualified conservation contribution.” § 170(f)(3)(B)(iii), (h)(1).

Roeckel v. Comm'r

2017 T.C. Summary Opinion 68 · United States Tax Court · Aug 28, 2017

Reasonable litigation 5 As discussed in detail below, we conclude that petitioner does not qualify for an award under sec. 7430. … Jarrell’s affidavit was sufficient to establish that he was entitled to relief under section 6015(b).

Caldwell v. Commissioner

51 T.C.M. 1470 · United States Tax Court · Jul 22, 1986

Sec. 44C(c)(5). 4 Section 44C(6)(A)(i) specifically authorizes the Secretary to issue regulations which establish criteria to be used in prescribing performance and quality standards for renewable energy source property. … accuracy of petitioner's scientific observations, respondent's regulations are not designed to implement the theoretically correct scientific answer but to apply the statute to effect Congress' intent in a reasonable manner. 8 Clearly

Bosworth v. Commissioner

55 T.C.M. 748 · United States Tax Court · May 3, 1988

Petitioner clearly failed to substantiate these expenses and, on this record, respondent is sustained. 5 *232 With respect to the Schedule A, Contributions deductions, this issue is posited in the same fashion as the Schedule … Section 44C 7 provides a tax credit to individuals for qualified energy conservation expenditures made to their principal residence. The credit is 15% of qualified energy conservation expenditures up to $ 2,0000.

Aina v. Commissioner

53 T.C.M. 88 · United States Tax Court · Feb 9, 1987

This figure appears clearly to be in error. … Respondent's only argument on this issue is that petitioner does not qualify for relief under the innocent spouse provisions because petitioner allegedly has not established that she did not know and had no reason to know

Henry v. Commissioner

73 T.C.M. 2059 · United States Tax Court · Feb 19, 1997

The "business risks" section of the offering memorandum warned that there was no history for Sunbelt and that there was no established market for the recyclers or pellets produced therefrom. … Their subjective intent does not excuse them from the consequences of claiming deductions and credits to which under the circumstances they were clearly not entitled. See Klieger v. Commissioner, T.C.