Case law

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.

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.

Shirley v. Comm'r

88 T.C.M. 140 · United States Tax Court · Aug 24, 2004

We reasoned that “they are nonetheless used by individuals to replace assets that clearly would not be [qualifying property]-- if * * * housing were not provided to the * * * employees, those employees would be forced … If a car or truck were rented to customers to provide them with the mobility of a motor home, those vehicles  - 13 - would clearly qualify as section 179 property.

Kari Jane Freman, and Rodney C. Freman, Intervenor

United States Tax Court · Jan 23, 2023

This 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. … The form, as submitted into evidence, establishes only that Ms. Freman was aware of the circumstances giving rise to the error on the tax return but does not establish Ms.

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.

McMillan v. Comm'r

105 T.C.M. 1263 · United States Tax Court · Feb 7, 2013

He had two blood transfusions and then died from a total collapse of his immune system. After Goldrush died petitioner did not purchase another horse. … Petitioner deducted a casualty loss on her 2007 Federal income tax return for the death of Goldrush.6 Respondent argues that the death of Goldrush does not qualify as a casualty.

Courville v. Commissioner

71 T.C.M. 2496 · United States Tax Court · Mar 18, 1996

Each year, only 8 golfers out of approximately 330 qualify in the qualifying school, and only 4 golfers out of over 100 qualify for an individual tournament. … Petitioner has been playing golf since he was 13 years old and clearly gains personal pleasure in the game.

Energy Research & Generation, Inc. v. Comm'r

101 T.C.M. 1205 · United States Tax Court · Feb 24, 2011

Understatement of Income The evidence clearly establishes that petitioner substantially understated its taxable income in each of the years at issue. … Conclusion Respondent has clearly and convincingly established that petitioner filed its 1988 through 1995 tax returns intending to conceal, mislead, or otherwise prevent the collection of tax.

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

Cox v. Commissioner

54 T.C.M. 467 · United States Tax Court · Sep 10, 1987

Section 44C(a)(2) generally provides that an individual *456 taxpayer shall be allowed a credit for qualified renewable energy source expenditures. … Absent the regulation's being invalid pursuant to petitioners' claims, petitioners clearly do not quality for the residential energy credit.

American Bemberg Corp. v. Commissioner

10 T.C. 361 · United States Tax Court · Feb 25, 1948

Amick was a qualified geologist. Petitioner relied on the advice of Stone & Webster and Amick in the work done at the plant, relying more particularly on Stone & Webster. … It has frequently denied the deduction when the work was undertaken in conjunction with alterations, additions or improvements either because the "repair" items were not clearly segregated from the cost of the improvements

Sheid v. Commissioner

50 T.C.M. 663 · United States Tax Court · Aug 7, 1985

As we have found, in 1972 Allied was an established, nationally recognized producer and distributor of films with established expertise. … This was clearly not a typical abusive tax shelter scenario.

Lisle v. Commissioner

35 T.C.M. 627 · United States Tax Court · May 4, 1976

Held: The 20-year payout period does not per se prevent the sale from qualifying as a redemption under Sec. 302(b)(3), I.R.C. 1954 . … The record clearly establishes that Claude Lisle's managerial capabilities have been questioned as far back as when John Lisle, the father, managed the funeral business.

Korchak v. Comm'r

92 T.C.M. 199 · United States Tax Court · Aug 30, 2006

That 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. 181, 195 (1989). … Korchak were claiming a substantial loss and tax credit attributable to the Madison investment, as that information was clearly set forth in a schedule attached to the return.

Bowden v. Commissioner

44 T.C.M. 1188 · United States Tax Court · Sep 22, 1982

Clearly, Mrs. Bowden's failure to visit any such schools causes us to question how the world tour improved her skills as a music teacher in Spalding High School. Moreover, while Mrs. … While petitioners' world tour may have added to their "personal growth" (i.e., their stated purpose for undertaking the trip), they have failed to establish that the cost of their travel qualifies as a deductible educational

South Texas Rice Warehouse Co. v. Commissioner

43 T.C. 540 · United States Tax Court · Jan 29, 1965

However, in the instant case the record clearly establishes that after July 1,1957, the business of Warehouse was renting its facilities, and the business of Enterprises was operating the drying, cleaning, and warehousing … The burden is on petitioner to establish a fair rental value for properties of a lesser amount than the $78,000 a year determined by respondent.

German v. Commissioner

52 T.C.M. 170 · United States Tax Court · Aug 11, 1986

The record clearly shows that the travel undertaken pursuant to the course offered by Temple University was *248 not required by her employer. … We find that petitioner has fallen way short of establishing that her participation in the fashion study course maintained or improved her skills as a guidance counselor.

Purvis v. Commissioner

46 T.C.M. 593 · United States Tax Court · Jun 23, 1983

The Petitioner was convicted on purely circumstantial evidence, and the key witness * * * was a * * * twice-convicted felon, namely, Eddie Olin Roberts, who was granted prosecutorial immunity. … These facts are judicially established, and they amply show petitioner's linkage to the income-producing activity required by the Weimerskirch-Llorente rule. 7 Our holding that the foregoing facts have been judicially established

Estate of Tanenblatt v. Comm'r

106 Tax Ct. Mem. Dec. (CCH) 579 · United States Tax Court · Nov 18, 2013

Clearly, petitioner relies on the Tindall appraisal for Dr. Tindall's expert opinion. … Petitioner has neither qualified Dr.

Tilford v. Commissioner

75 T.C. 134 · United States Tax Court · Oct 20, 1980

Petitioner did not desire to liquidate the company, and Winston was then asked to find a qualified manager. … Thus, it would appear that section 1.83-6(d), Income Tax Regs., is clearly outside the scope of the statutory provisions of section 83.