Case law

West v. Comm'r

103 T.C.M. 1798 · United States Tax Court · May 24, 2012

As a result the Court concluded that the case did not qualify for small tax case treatment. See sec. 7463(a), (e). … When a taxpayer fails to keep adequate books and records, the Commissioner is authorized to determine the existence and amount of the taxpayer’s income by any method that clearly reflects income.

North Donald LA Property, LLC, North Donald LA Investors, LLC, Tax Matters Partner

United States Tax Court · Feb 19, 2026

appraisal” prepared by a “qualified appraiser.” … Clark, for purposes of this case, was a “qualified ap- praiser” and that the appraisal attached to North Donald’s 2017 return was a “qualified appraisal.” III.

Siebert v. Commissioner

73 T.C.M. 1667 · United States Tax Court · Jan 2, 1997

Petitioner subsequently created a profit-sharing plan for Showwalter and prepared and filed an application with the Internal Revenue Service (IRS) to determine whether the profit-sharing plan was a qualified plan under … In the absence of such records, the Commissioner may reconstruct the taxpayer's income by any method  - 11 - that clearly reflects income. Sec. 446(b); Meneguzzo v.

Aude v. Commissioner

74 T.C.M. 993 · United States Tax Court · Oct 21, 1997

For petitioner to qualify as an innocent spouse, she must establish: (1) That a joint return was filed for each year in issue; (2) that there were substantial understatements of tax attributable to grossly erroneous … Respondent contends that the evidence clearly shows that petitioner had actual knowledge of the underlying facts of the investment.

Manning v. Commissioner

29 T.C.M. 1707 · United States Tax Court · Dec 29, 1970

Since petitioner has clearly failed to sustain this burden also, we must uphold the determination of the respondent. … We conclude that petitioner has failed to establish that he contributed this minimum required amount to Leslie's support during 1967.

East Coast Equipment Co. v. Commissioner

21 T.C. 112 · United States Tax Court · Oct 22, 1953

We think our findings of fact in respect of this issue clearly indicate that the allowable deduction for compensation paid her for services in 1948 is reasonably the amount of $ 1,200. … The evidence establishes that the petitioner relied upon the advice of both its accountant and its attorney and failed to file an excess profits tax return for 1946 as the result of this advice.

Estate of Molever v. Commissioner

64 T.C.M. 1662 · United States Tax Court · Dec 30, 1992

Molever, and clearly intended to file a joint return for 1987 with her husband. Therefore, the joint return requirement is satisfied. … Petitioner clearly knew or had reason to know of the existence of this income. The rationale of Price v.

Zolnay v. Commissioner

49 T.C. 389 · United States Tax Court · Jan 23, 1968

At no time did the university consider his academic performance of sufficiently high caliber to qualify for a fellowship. At the end of winter quarter 1964, petitioner was placed on academic probation. … As a consequence, we ruled that the Senate amendment did not establish a mechanical test for exclusion and that the threshold inquiry in cases of the type involved herein is whether there is a scholarship or fellowship within

Gary C. & Maru E. Johansen v. Comm'r

2006 T.C. Summary Opinion 126 · United States Tax Court · Aug 10, 2006

Regardless of the letter from the Appeals Office dated May 12, 2005, the 30-day letter clearly gave petitioners an opportunity to seek an Appeals Office conference prior to the issuance of the notice of deficiency. … Qualified Offer Because the Court has found that petitioners failed to exhaust their available administrative remedies, the Court need not decide whether the qualified offer provision under section 7430(c)(4)(E)

Hawkins v. Commissioner

66 T.C.M. 332 · United States Tax Court · Aug 11, 1993

R determined deficiencies on the grounds that P did not qualify for the sec. 911, I.R.C. , exclusion. … Although USAID clearly has an interest in the contractual relationship between JLA and petitioner, the terms of the contracts neither give USAID significant control over the physical conduct of petitioner's services nor establish

Pazden v. Commissioner

36 T.C.M. 583 · United States Tax Court · May 10, 1977

In order to qualify for the deduction, the expense must be (1) reasonable and necessary, (2) incurred while away from home and (3) incurred in the pursuit of a trade or business. Commissioner v. … In the present case, the factors are clearly weighted against the taxpayer. The expected duration of his new job, two years, was such as to suggest strongly the desirability of moving.

Haskett v. Comm'r

2013 T.C. Summary Opinion 76 · United States Tax Court · Sep 26, 2013

The record does not establish that Ms. Saputa was petitioners’ qualifying relative within the meaning of section 152(d). During 2008 Ms. … MDA’s business records do not clearly explain the adjustment to Dr. Haskett’s paycheck. Because the record shows that Dr.

Kazhukauskas v. Comm'r

104 T.C.M. 31 · United States Tax Court · Jul 11, 2012

Where taxpayers fail to keep such books and records, the Commissioner is authorized to reconstruct the taxpayers’ income under any method that, in the Commissioner’s opinion, clearly reflects income. … Those stipulations are treated as a binding and conclusive admission that may be qualified, changed, or contradicted only where justice requires it. See Rule 91(e).

Smith v. Commissioner

84 T.C. 889 · United States Tax Court · May 20, 1985

Clearly, the assumption, in turn, supplied sufficient consideration for petitioner’s increased partnership interest. … The parties agree that the $185,000 note, assumed by the corporation, qualifies as a section 357(c) liability.

Hall v. Commissioner

10 T.C.M. 599 · United States Tax Court · Jun 25, 1951

Hall and Keil were owners of an equal number of shares of the capital stock of the corporation and *184 Weiss owned only qualifying shares. … It was clearly an arm's length transaction and without compulsion.

Mauerman v. Commissioner

65 T.C.M. 1772 · United States Tax Court · Jan 19, 1993

Respondent contends that petitioner has not established that he qualifies as an insurance company for purposes of subchapter L. We agree with respondent. … However, in Stern7 the deductions on account of *48 ceding commissions were allowable to a corporation which clearly was an insurance company.

M. Weingold & Co. v. Commissioner

36 T.C.M. 329 · United States Tax Court · Mar 21, 1977

The law in this area was clearly expressed in Hamlin's Trust v. … The interest provisions are clearly consistent with the note obligation.

Hoppes v. Commissioner

57 T.C.M. 366 · United States Tax Court · May 11, 1989

A qualified individual may elect to have his foreign earned income excluded from gross income. Sec. 911(a). … A qualified individual is one who has a tax home in a foreign country and who is (1) a citizen of the United States and establishes to the satisfaction of the Secretary that he has been a bona fide resident of a foreign country

Hoffenberg v. Commissioner

58 T.C.M. 1038 · United States Tax Court · Dec 27, 1989

It was received in an envelope bearing thereon a clearly legible U.S. postmark date of "Sep. 16, 1987." … However, he is not required to establish that Postal Service personnel performed their official duties. Cataldo v.

WILDES v. COMMISSIONER

40 T.C.M. 871 · United States Tax Court · Aug 6, 1980

Clearly, this demonstrates not only that Mr. Hill was the owner of property which could have satisfied Donovan's claim but also that Mr. … Sec. 1.166-1(c), Income Tax Regs. ↩ , provides: "Only a bona fide debt qualifies for purposes of section 166.