Case law

Cole v. Commissioner

19 T.C.M. 1537 · United States Tax Court · Dec 30, 1960

purchase the same lands, tenements or hereditaments, or any rent, profit or commodity issuing out of them, shall be from henceforth deemed and taken, as against said creditors and purchasers, prior and subsequent, to be clearly … If this payment had in fact been made with petitioner's funds she and her husband were the persons best qualified to make proof.

Raines v. Commissioner

45 T.C.M. 940 · United States Tax Court · Mar 9, 1983

Raines in attending a training course on the flying of a Falcon DA-20 aircraft qualify as deductible educational expenses under section 162. … In our view, the record clearly shows that there is a direct and proximate relationship between the training taken and the skills required in Mr. Raines' employment as a corporate pilot for his company.

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. . ↩

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.

Bell v. Commissioner

90 T.C. 878 · United States Tax Court · May 9, 1988

Glaziou, 402 F.2d 8, 15 (2d Cir. 1968), cert. denied 393 U.S. 1121 (1969). 53 The mandate of secrecy espoused in rule 6(e) clearly does not, nor could it be construed to apply to the collective findings in the form of an … Interstate Dress Carriers, Inc., supra at 54 . 55 Collateral Estoppel It has long been established that the doctrine known as collateral estoppel precludes litigation of any issue of fact or law that is actually litigated

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.

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.)

Hospital Corp. of Am. v. Commissioner

74 T.C.M. 1020 · United States Tax Court · Oct 27, 1997

That company could not at the same time qualify as a captive insurance company under the Tennessee captive insurance statute. … As the tax court found, it "established reserve accounts, paid claimed losses only after the validity of those claims had been established, and was profitable."

Brookes v. Comm'r

114 T.C.M. 84 · United States Tax Court · Jul 26, 2017

“[T]o qualify for the estimation treatment under Cohan, the taxpayer must establish that he is entitled to some deduction.” Id. (citing Edelson v. Commissioner, 829 F.2d at 831). As Cohan v. … The dates of departure and return are not clearly set out, and there is no differentiation of business from personal expenses, even though some of the expenses are clearly personal.

Vincent J. Fumo

United States Tax Court · Jan 14, 2026

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.

Caton v. Commissioner

69 T.C.M. 1937 · United States Tax Court · Feb 23, 1995

The profit-sharing trust was a defined-contribution plan established to operate as a qualified plan described in section 401(a). … ERISA Provisions The profit-sharing trust was established to operate as a qualified trust described in section 401(a), and the administration of the trust was governed by Oklahoma law only to the extent not governed by the

Howard v. Commissioner

9 T.C. 1192 · United States Tax Court · Dec 30, 1947

Howard qualified as executrix thereof. The decedent and Josephine M. Howard, sometimes hereafter referred to as Mrs. Howard, were married in 1913. … Howard had sold the stock and deposited the proceeds of the sale in the joint bank account, the statute, as interpreted by the Dimock case, would clearly regard the deposit as decedent's property for estate tax purposes.

Kannas v. Commissioner

40 T.C.M. 194 · United States Tax Court · Apr 21, 1980

The record does not clearly indicate what petitioner believes to be the scope of his activities. … In this case only the tax and interest payments qualify and these deductions were allowed by respondent in the notice of deficiency.

Ferrarese v. Commissioner

66 T.C.M. 596 · United States Tax Court · Sep 2, 1993

Petitioner does not qualify as an innocent spouse for 1983. *421 II. 1981 And 1982 A. … Although the above example is nonexclusive, it clearly implies that a transfer of property not traceable to items omitted from gross income by the culpable spouse does not constitute a benefit.

Barton Mines Corp. v. Commissioner

53 T.C. 241 · United States Tax Court · Nov 13, 1969

This is clearly demonstrated by the legislative history of that enactment. Prior to January 1959 a series of court decisions, beginning with United States v. … The regulations, sec. 1.613-3(g) (2) (ii), 20 state a qualified general rule regarding the sequence of processes, as follows: “Ordinarily, a process applied subsequent to a nonmining process shall also be considered to be

Armstrong World Industries, Inc. v. Commissioner

62 T.C.M. 148 · United States Tax Court · Jul 16, 1991

The controversy here involves the requirements of section 168(f)(8)(D), which defined qualified leased property as follows: (D) Qualified leased property defined. -- For purposes of subparagraph (A), the term "qualified leased … The rock surface on which some planes landed in 1967 was clearly only a stage in the construction of the facility. This surface was quite unsatisfactory and pilots risked damaging their aircraft by landing on it.

Modernage Developers v. Commissioner

66 T.C.M. 1575 · United States Tax Court · Dec 15, 1993

Clearly, however, Modernage does not rely primarily on that testimony to establish the amount of undercompensation of Rejean and Yvon for 1980 through 1987. … Except for a qualifying factor to take account of loan guarantees by the particular brother, the qualifying factors increase base compensation by a constant percentage for each year.

Pratt v. Commissioner

3 T.C.M. 423 · United States Tax Court · May 6, 1944

Upon organization Pratt acquired all the 2,000 shares issued, except qualifying shares, in exchange for the assets of the business, the value of which was about $500,000. … Even if full recognition were to be given to the written contract as establishing a sale to Nardelli, it would still fall short of establishing that the Pratts sustained a loss in 1939 from *267 the sale of the entire 6,822

Palmer Ranch Holdings, LTD v. Comm'r

107 T.C.M. 1408 · United States Tax Court · May 6, 2014

conservation contribution and secured a qualified appraisal … Durrance, who respondent stipulated was a qualified appraiser providing a qualified appraisal.

Estate of Thomson v. Commissioner

58 T.C. 880 · United States Tax Court · Aug 23, 1972

The petitioners do not deny that such powers qualified as powers to “designate” within the meaning of section 2036(a) (2). 2 Section 2036(b), 3 however, provides that “This section shall not apply to a transfer made before … With respect to each addition to trust principal from accumulated income, Fabrice had clearly made a “transfer” as required by § 811(c) (1) (B) (ii).