Case law

Hardy v. Comm'r

113 T.C.M. 1070 · United States Tax Court · Jan 17, 2017

The physician explained that the LLC was established by a group of physicians to acquire an interest in the surgery center. The surgery center provides surgery facilities for qualified licensed physicians. … If these computations establish a substantial understatement of income tax for any year, the Commissioner will have met his burden of production with respect to that year.51 If the Rule 155 computations establish

Rodney v. Comm'r

53 T.C. 287 · United States Tax Court · Nov 25, 1969

No legal principle is so deeply imbedded as to be immune from being uprooted when shown to be clearly erroneous. … Dolan , 44 T.C. 420 (1965) , cited in the majority opinion, are clearly distinguishable. None of those cases involved collateral estoppel.

Oak Motors, Inc. v. Commissioner

23 T.C.M. 520 · United States Tax Court · Mar 31, 1964

Boyte, a highly qualified salesman of Ford automobiles who was then the manager of Hull-Dobbs, a Knoxville, Tennessee, Ford agency. … Respondent disallowed these deductions for all years on the ground that petitioner had not "established an indebtedness upon which the claimed interest * * * was paid or accrued."

Spero v. Commissioner

30 T.C. 845 · United States Tax Court · Jun 30, 1958

The stockholdings were as follows: United Youngstown Linen Towel Harry and family 203 198 Harold 149 150 Qualifying shares 2 2 Total 354 350 Both Harry and Harold were active in the businesses of the corporations. … In addition to the fact that those cases arose under different statutory provisions, they would, in any event, be clearly inapplicable here since there is no provision in the trust instrument here involved providing for the

Gran v. Commissioner

41 T.C.M. 564 · United States Tax Court · Dec 16, 1980

Because of continuing and ongoing consideration from First Party to Second Party as described hereinabove (Paragraph 9), and to more clearly evidence intentions of all parties to this Agreement, First Party hereby requires … The evidence also establishes that the "ultimate direction and control" of the petitioners' employment duties rested with their respective employers and not with the Trust.

James v. Commissioner

40 T.C.M. 45 · United States Tax Court · Mar 31, 1980

The scope of petitioner's reconstruction clearly distinguishes this case from those, including Gizzi v. … In this regard, petitioner only offers the testimony of Edwards and it is entirely too vague and general to qualify as a reconstruction.

Wagner v. Comm'r

109 T.C.M. 1617 · United States Tax Court · Jun 30, 2015

-8- [*8] adopt respondent's proposed findings except to the extent that respondent has failed to direct us to any evidence in the record supporting a proposed finding, a finding is clearly … Respondent has also established that petitioner's understatement of income tax for 2007 is substantial. Petitioner reported no tax liability for 2007.

M.I.C. Ltd. v. Commissioner

73 T.C.M. 2098 · United States Tax Court · Feb 24, 1997

One of Alexander's assets was the Flick Theater (the Flick), a 9,760 square foot establishment that offered the same types of adult entertainment as the Faust. … The record clearly establishes that MIC's 1989 and 1990 Forms 1120 were filed untimely, as was Beverly's 1988 Form 1120.

Lane Drug Co. v. Commissioner

3 T.C.M. 394 · United States Tax Court · Apr 26, 1944

Amster, owned 70 shares; its president, William Scher, owned 25 shares; and the balance were held as qualifying shares. … Thus it was clearly established by credible testimony that petitioner made various inquiries looking to the purchase of additional stores; that it did reasonably increase the number of its stores.

Bertsch v. Commissioner

47 T.C.M. 147 · United States Tax Court · Oct 20, 1983

At the criminal trial of Kevin and Frank, petitioner testified against both of them under a grant of immunity from prosecution. … Petitioner was granted immunity in exchange for information regarding the "inside people" in the refund scheme. 4.

Jewett v. Commissioner

24 T.C.M. 1638 · United States Tax Court · Nov 8, 1965

The burden of proof is upon the petitioner to establish that the contributions here involved were improperly disallowed by respondent and that they were paid to an organization qualified under section 170(c) . … The petitioner has completely failed to establish his claimed deduction of $1,988.27 for "other business expenses."

Silvercrest Manor Nursing Home, Inc. v. Comm'r

113 T.C.M. 1439 · United States Tax Court · May 31, 2017

Accordingly, the undisputed material facts establish that SO Alcorte did not abuse her discretion in conducting the section 6330(c)(3)(C) balancing test. C. … The regulations clearly state that prior involvement means that an Appeals officer actually participated in an earlier, non-CDP matter. Id.

Snuggery-Elvis Partnership

64 T.C.M. 1128 · United States Tax Court · Oct 22, 1992

Also, in taxable year 1983, the partnership claimed property having a basis of $ 10 million as qualifying for investment credit. … Wagoner's appraisal, such appraisal was not admitted for the purpose of establishing the fair market value of the master recording.

Leonard v. Comm'r

2008 T.C. Summary Opinion 141 · United States Tax Court · Nov 4, 2008

Respondent has conceded that petitioner qualifies for head of household status and thereby has effectively conceded that petitioner maintained the household for 2005. Clearly, Ms. … To be eligible to claim an earned income credit with respect to a child, the taxpayer must establish that the child is a qualifying child of the taxpayer as defined in section 152(c). Sec. 32(c)(3)(A).

Childs v. Commissioner

42 T.C.M. 1105 · United States Tax Court · Sep 21, 1981

To qualify as a day of business use, the facility must be "primarily used" on that day for "the conduct of a substantial and bona fide business discussion." … The log and related testimony simply do not establish clearly that "the active conduct" of business was "the principal character or aspect" of the boat's use. Sec. 1.274-2(c)(3)(iii), Income Tax Regs. See Fiorentino v.

Estate of E. J. Hyland v. Commissioner

10 T.C.M. 823 · United States Tax Court · Aug 30, 1951

Petitioner and her sister qualified and were appointed executrices of his estate. Decedent's will provided for a trust to be established. Beneficiaries were certain designated relatives and their children. … The petitioner there had been qualified and appointed trustee at the same time that he qualified or was appointed executor.

Smith v. Commissioner

70 T.C. 651 · United States Tax Court · Aug 14, 1978

The final issue is whether Martha Smith qualifies as an innocent spouse under section 6013(e)(1) for relief from liability for the tax deficiency arising from the redemption of the Smith estate stock. … The evidence of record establishes that her husband kept her generally informed of the negotiations and the 1971 settlement.

Universal Bible Church, Inc. v. Commissioner

51 T.C.M. 936 · United States Tax Court · Apr 24, 1986

The record further does not clearly indicate whether there are any members beyond the trustees. … Nor is it sufficient that the applicant prepares superficially responsive documentation for each of the established IRS criteria.

Spireas v. Comm'r

112 T.C.M. 262 · United States Tax Court · Aug 24, 2016

However, the felodipine formulation was novel, useful, and nonobvious, and it qualified as patentable. … During the negotiations toward the agreement petitioner clearly had, as a primary goal, maintaining control over the liquisolid technology.

Spears v. Commissioner

72 T.C.M. 223 · United States Tax Court · Jul 30, 1996

Accordingly, we hold that petitioners did not in good faith or reasonably rely on Becker as an expert or a qualified professional working in the area of his expertise to establish the fair market value of the Sentinel … The offering  - 56 - materials clearly stated that there was no established market for the recyclers.