Case law

Ebeling v. Commissioner

67 T.C.M. 3102 · United States Tax Court · Jun 16, 1994

We find, however, that Cassity is clearly distinguishable from the instant case. … In order to qualify for innocent spouse relief, petitioner must prove that, taking into account whether or not she derived significant benefits, beyond normal support, directly or indirectly from the omissions from gross

Harcourt v. Commissioner

44 T.C.M. 1506 · United States Tax Court · Oct 25, 1982

He contends that the ULC of Castro Valley is simply a part of the tax-exempt ULC and should, thus, qualify as a tax-exempt organization under section 501(c)(3). … We also find that the $70 initially sent to the ULC was not a contribution within the meaning of section 170, since petitioners clearly received consideration in exchange for this payment.

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.

Vincent J. Fumo

United States Tax Court · Sep 24, 2025

At trial she testified that she did not qualify for the “Research Analyst II” position and did not perform the duties that job required. … person were “nontaxable benefits,” such as contributions to a qualified retire- ment plan.

Miller v. Commissioner

55 T.C.M. 1717 · United States Tax Court · Aug 25, 1988

At issue here is whether each petitioner was a "qualified individual", a term that is defined in section 911(d)(1) as follows: (1) Qualified individual. -- The term "qualified individual" means an individual whose tax home … However, in the face of the unambiguous language of the statute, they have pointed to no legislative history clearly indicating any such interpretation.

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.

Kellam v. Comm'r

106 T.C.M. 115 · United States Tax Court · Aug 15, 2013

A taxpayer must satisfy all five requirements to qualify for relief. See Alt v. Commissioner, 119 T.C. at 313. … The record does not clearly establish that petitioner’s share was actually used on his behalf.

Abramson v. Commissioner

53 T.C.M. 985 · United States Tax Court · Jun 4, 1987

No competent corroborative evidence was admitted to establish such ownership, however. … Commissioner, 84 T.C. 722 , 734 (1985) , where, as here, a clearly qualified expert presents unrebutted testimony which casts doubt on the reality of the transaction at issue, petitioner cannot prove his case merely by relying

Karlin v. Commissioner

54 T.C.M. 909 · United States Tax Court · Oct 19, 1987

The Court then explained that it would set aside this dismissal, pursuant to Rule 162, if petitioner found someone qualified to handle the case, if petitioner agreed to turn over all supporting evidence to this qualified … Considering our determinations and holdings in this case, we observe that we may have been overly accommodating to petitioner, whose generally obstructive tax protestor tactics clearly prevented an administrative disposition

Cannonsburg Skiing Corp. v. Commissioner

51 T.C.M. 844 · United States Tax Court · Apr 16, 1986

Thus, the Sixth Circuit clearly makes intent a necessary element for application of thr step-transaction doctrine. … The 2-percent continuity of proprietary interest does not qualify as a reorganization.

Archie v. Commissioner

37 T.C.M. 1759 · United States Tax Court · Oct 26, 1978

employment or other trade or business, or (2) Meets the express requirements of the individual's employer, or the requirements of applicable law or regulations, imposed as a condition to the retention by the individual of an established … Thus, the obtaining of a certificate as a CPA clearly is "one step along the path" of entering the trade or business of public accounting. Cf. O'Donnell v. Commissioner, 62 T.C. 781 , 784 (1974) .

Ardavany v. Commissioner

38 T.C.M. 569 · United States Tax Court · Apr 4, 1979

These teachers were more qualified than the petitioner to teach the business courses being taught by the petitioner. … In this case the petitioner by attending law school has clearly qualified for a new trade or business apart from her employment in the nonlegal field of teaching business courses.

Penn-Warrington Hoisery Mills, Inc. v. Commissioner

20 T.C.M. 1050 · United States Tax Court · Jul 17, 1961

This is especially true when the section itself, even without the benefit of any regulations, lays out quite clearly certain basic requirements which petitioner could have followed in working out a corporate separation. … It has been stipulated that the "value of the machinery transferred to petitioner" was $120,000, and it is not open to petitioner now to establish some different value for *152 the machines.

Marckwardt v. Commissioner

62 T.C.M. 262 · United States Tax Court · Jul 29, 1991

This type of work was clearly within the scope of the regular business of USAID. See supra note 5. … Thus he was clearly not a person intended to benefit from the exclusion of section 911(a) , even as liberalized in 1981. 8 *419 II.

Midlantic Nat'l Bank/Merchants v. Commissioner

46 T.C.M. 1464 · United States Tax Court · Sep 21, 1983

Petitioner had applied for permission to establish a branch office at the Eatontown office on August 13, 1970. … Clearly, a portion of the purchase price therein was allocable to goodwill.

Robert J. Forest & Susan N. Gaspari-Forest

United States Tax Court · Jun 16, 2026

To constitute qualified research, a research activity must satisfy a four-part statutory test. I.R.C. § 41(d)(1). … Again, this good industry standard of performance is not a standard that establishes a clear barometer of success. See id. at 989.

Estate of Levison v. Commissioner

39 T.C.M. 536 · United States Tax Court · Nov 26, 1979

Alternative Rule Since we have concluded that the petition was not delivered within the ordinary time of delivery, if petitioner is to qualify under the regulations, it must do so under the alternative rule by establishing … In any event, in view of our conclusion on the clearly controverted points, it is not necessary to decide in this case whether the envelope was properly addressed. 7. . ↩

Cafarelli v. Commissioner

67 T.C.M. 3077 · United States Tax Court · Jun 9, 1994

establish" that he or she provided more than the noncustodial parent for such child's support. … Part I of the form was unmistakably designated as a "Release of Claim to Exemption for Current Year" and was clearly left blank by both parties. (Emphasis added.)

Christian v. Commissioner

68 T.C.M. 129 · United States Tax Court · Jul 21, 1994

We find that all petitioners have failed to adequately establish that they sought and actually obtained assistance from an independent person qualified to render advice on ALC and, in particular, investments in master recordings … Miles failed to establish that they sought the assistance of an independent person who was qualified to investigate ALC and, in particular, to assess the economic viability of the investments at issue.

Jackson v. Commissioner

28 T.C.M. 581 · United States Tax Court · May 28, 1969

The issue for decision is whether petitioner, during the taxable year 1964, provided more than one-half of the total support for any of his three children so as to qualify for the dependency deductions which respondent has … establish that he provided more for the support of such child during the calendar year than the parent not having custody.