Case law

Hand v. Commissioner

16 T.C. 1410 · United States Tax Court · Jun 21, 1951

He was clearly an employee of these two agencies. … Moreover, petitioner’s travel expenses fail to qualify as a deduction since another applicable provision of the Code is not satisfied.

Lanman & Kemp-Barclay & Co. of Colombia v. Commissioner

26 T.C. 582 · United States Tax Court · Jun 19, 1956

the criteria established by the internal revenue laws of the United States. … The authorities cited by the petitioner do not involve the allowance of a credit for a separately computed tax not based on income and are clearly distinguishable.

Ramm v. Commissioner

72 T.C. 671 · United States Tax Court · Jul 12, 1979

Petitioners’ first contention is clearly without merit. … It is well established that such regulations are given the force and effect of law unless they are unreasonable or plainly inconsistent with the statute, or unless they exceed the scope of the authority delegated. M. E.

Maddox v. Commissioner

69 T.C. 854 · United States Tax Court · Mar 2, 1978

Finally we find the cases cited by petitioners in support of their position clearly inapposite. In all three cases, Waldrep v. Commissioner, 52 T.C. 640 (1969), affd. 428 F.2d 1216 (5th Cir. 1970); Richards v. … will not be readily tradable in an established securities market), or (B) in any other form designed to render such bond or other evidence of indebtedness readily tradable in an established securities market, shall not be

Green v. Commissioner

78 T.C. 428 · United States Tax Court · Mar 17, 1982

Petitioner also established the regularity of this use, as he testified that he used the room approximately 2% hours, 5 nights a week. … (a) In General. — There shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, *** Petitioner clearly does not qualify under

Estate of Mackie v. Commissioner

64 T.C. 308 · United States Tax Court · May 28, 1975

Had the provision not been included in the will, there appears to be no question that the bequest would have qualified for the marital deduction. … North Carolina National Bank, 256 N.C. 12 , 122 S.E. 2d 807 (1961), we see no reason to hold that it causes the interest established under this decedent’s will to be terminable. See 6 Page, Wills, sec. 49.10.

Montgomery v. Comm'r

122 T.C. 1 · United States Tax Court · Jan 22, 2004

In addition, section 6330(c)(2)(B) establishes the circumstances under which a person may challenge the existence or amount of his or her underlying tax liability. Section 6330(c)(2)(B) provides: (2). … As we see it, if Congress had intended to preclude taxpayers from challenging in a collection review proceeding taxes that were assessed pursuant to section 6201(a)(1), the statute would have been drafted to clearly so provide

Wildman v. Commissioner

78 T.C. 943 · United States Tax Court · Jun 10, 1982

The evidence, however, clearly refutes this contention. … Clearly, no part of the fee was attributable to either general partner’s negotiating the agreement with A A.

Sutherland v. Commissioner

78 T.C. 395 · United States Tax Court · Mar 9, 1982

That ruling states that when a newly established plan "is first considered for a determination letter” by the Service, the plan is presumed to have been established in good faith as a permanent program, unless there is clear … ’s money-purchase and annuity plans were not qualified under section 401(a).

Occidental Life Ins. Co. v. Commissioner

50 T.C. 726 · United States Tax Court · Aug 12, 1968

Although notice is not mentioned in section 192 of title 31, the cases establish that actual or constructive notice of the obligation to the United States is a prerequisite to personal liability under that section. … The record does not indicate clearly that the U.S. estate tax was not paid by the estate but both parties argue the case as though this was a fact.

Colson Corp. v. Commissioner

5 T.C. 1035 · United States Tax Court · Nov 6, 1945

How this section is to be applied appears not only from its own terms but, if there were doubt, even more clearly from the reports of the congressional committees accompanying the Excess Profits Tax Amendments of 1941. … If this petitioner were asking for relief under section 711 and claiming the benefit of an adjustment for the abnormality, it would, I agree, be appropriate to treat its claim with due regard to the qualifying conditions

Hills v. Commissioner

72 T.C. 958 · United States Tax Court · Aug 29, 1979

close examination of the legislative history and the statute, and especially of section 1.911-l(c)(l)-(4), Income Tax Regs., we feel that the petitioners meet the second test and, even if they do not, we find that they clearly … Though there have been changes in the treatment of moving expenses and reimbursements since March 12,1962 (secs. 82 and 217), moving expenses, at the time the 1962 statute was passed, were clearly within the meaning of compensation

Benak v. Commissioner

77 T.C. 1213 · United States Tax Court · Dec 7, 1981

Only common stock, either voting or nonvoting, in a domestic corporation may qualify as section 1244 stock. … In the first place, they have offered no evidence to establish that their dominant reason for contributing the funds to Scottie was to further any business purpose; on the contrary, the record shows clearly that their purpose

Paratransit Ins. Corp. v. Commissioner

102 T.C. 745 · United States Tax Court · Jun 14, 1994

The Board shall establish the distribution plan and dates for payment of return Premiums to the Members. The self-insurance pool established by petitioner insures the first $100,000 of its members’ claims. … Petitioner clearly provides “commercial-type insurance” as defined in section 501(m).

Stamos v. Commissioner

22 T.C. 885 · United States Tax Court · Jul 14, 1954

We think this case clearly falls within the ambit of our decision in Marjorie Fleming Lloyd-Smith, 40 B. T. A. 214, affirmed on another point (C. A. 2) 116 F. 2d 642 , certiorari denied 313 U. … S. 398 , “a loss may become complete enough for deduction without the taxpayer’s establishing that there is no possibility of an eventual recoupment.” Decision will be entered under Rule 50. SEC. 23.

Peek v. Comm'r

140 T.C. 216 · United States Tax Court · May 9, 2013

However, IRAs are subject to special rules, including the provision in section 408(e)(2)(A) 6 that an account ceases to qualify as an IRA if “the individual for whose benefit any individual retirement account is established … A taxpayer investing through a Roth IRA does not exclude qualifying contributions to the Roth IRA from income, but once in the Roth IRA, investments grow tax free and qualifying distributions from the Roth IRA are not subject

Robert Rowen

United States Tax Court · Mar 30, 2021

The adjusted amount for tax year 2018 was $51,000. 7 In implementing section 7345, the Commissioner has established certain discretionary exclusions from certification for debts that would otherwise qualify … Commissioner, 150 T.C. at 23 (examining whether an agency’s decision was “based on an erroneous view of the law or a clearly erroneous assessment of the facts” (quoting Fargo v.

Norwest Corp. v. Comm'r

110 T.C. 454 · United States Tax Court · Jun 29, 1998

Even when the project failed, a goal of this kind was usually clearly present and explicitly stated. … The Cyborg payroll system activities clearly do not fall within the realm of qualified research. Dr. McDermott stated that the key issue “was how long the system could be made to survive”. Cyborg was an outdated system.

Applied Research Associates, Inc. & Affiliate v. Commissioner

143 T.C. 310 · United States Tax Court · Oct 9, 2014

the Secretary shall pre- scribe such regulations as he may deem necessary in order that the tax liability of the affiliated group, and of each of its members, may be computed, assessed, and collected in such manner as to clearly … Petitioner’s primary argument is that there is no guidance in the Code, the regulations, or other authority regarding the method of establishing the proper rate or rates of tax on consolidated taxable income where one member

Lansburgh & Bro. v. Commissioner

30 T.C. 1114 · United States Tax Court · Aug 20, 1958

, whether petitioner has established a fair and just amount representing normal earnings to be used as a constructive average base period net income. … In our opinion, the record herein clearly establishes that in certain respects petitioner “changed the character of the business” including (1) “a change in the operation or management of the business” during the base period