Case law

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.

Coulter v. Commissioner

53 T.C.M. 298 · United States Tax Court · Mar 4, 1987

With respect to these years the evidence clearly shows that: (1) Mr. … Although we have concluded that the acts set forth above clearly establish that during the years 1973 through 1975 Mr.

ESTATE OF HARVEY FEINSMITH v. COMMISSIONER

82 T.C.M. 325 · United States Tax Court · Jul 27, 2001

Fraud is never presumed or imputed; it must be established by independent evidence that establishes a fraudulent intent on the taxpayer's part. Otsuki v. Commissioner, 53 T.C. 96 (1969). … Those documents merely establish that Mr. Feinsmith knew about the unreported income when the documents were prepared. They do not establish that he knew about that income when the returns were filed.

Leila Saedian

United States Tax Court · Jul 29, 2021

Nonetheless, Coca-Cola’s policies clearly provided reimbursement for “meal expenses while traveling on Company business” and supplies. See Podems v. Commissioner, 24 T.C. 21, 22-23 (1955); Noz v. Commissioner, T.C. … Section 170 allows deductions for contributions made during a taxable year to qualifying organizations.

Fair v. Commissioner

68 T.C.M. 1371 · United States Tax Court · Dec 8, 1994

Petitioners attached the following to their 1984 return: Appraisals of the boat from two qualified appraisers; a copy of the bargain sale agreement; a statement that the donee was a section 501(c)(3) exempt organization qualified … Commissioner , 92 T.C. 760 , 767 (1989) . *614 However, it "clearly remains" a factor to be considered. Heasley v. Commissioner , 967 F.2d 116 , 120 (5th Cir. 1992) , affg. in part and revg. in part T.C.

Sidney O'Kagu v. Commissioner

151 T.C. No. 6 · United States Tax Court · Sep 19, 2018

Exclusions from gross income are construed narrowly, and a taxpayer must clearly establish his entitlement to any such exclusion. Id. … Clearly, section 911 is not a “law administered by” the Office of Personnel Management.

Beshear v. Comm'r

60 T.C.M. 1032 · United States Tax Court · Oct 22, 1990

The deed states clearly that the joint tenancy interest in the home was given to petitioner solely in consideration of love and affection, and petitioners have not disputed this fact. … If property is used less than 100 percent of the time in a trade or business or for the production of income, the property may qualify as section 38 property to the extent of the qualifying usage.

Zwick v. Commissioner

60 T.C.M. 267 · United States Tax Court · Jul 25, 1990

The evidence in this case clearly and convincingly establishes that some part of the deficiency for each of the years 1976, 1977, and 1978 was due to fraud by Howard Zwick. … Thus, a failure to meet any of them prevents a spouse from qualifying for relief. Estate of Killian v. Commissioner , T.C. Memo. 1987-365 .Petitioner has the burden of proving entitlement to innocent spouse relief.

Steinberg v. Commissioner

141 T.C. 258 · United States Tax Court · Sep 30, 2013

To qualify as consideration in money or money’s worth, the consideration received must be reducible to value in money or money’s worth; consideration consisting of something unquantifiable, such as love and affection or the … The Government conceded that the taxpayer’s reversionary interest, contingent on his outliving his wife, should be excluded from the gift as “having value which can be calculated by an actuarial device, and that it is immune

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).

Frederick v. Commissioner

42 T.C.M. 1444 · United States Tax Court · Oct 19, 1981

Furthermore, we do not believe Congress intended in section 6013(e)(1)(B) to give relief to a spouse who simply did not look at the amount of income reported on the return, unless it is clearly established that he or she … The income reported in 1977 was clearly not sufficient to provide for the standard of living that was enjoyed.

Malena v. Comm'r

2011 T.C. Summary Opinion 16 · United States Tax Court · Feb 24, 2011

Unreported Income Gross income includes all “‘accessions to wealth, clearly realized, and over which the taxpayers have complete dominion.’” James v. … Section 6664(c)(1) provides an exception to the imposition of the accuracy-related penalty with respect to any portion of an  - 11 - underpayment if the taxpayer establishes that there was

Busch v. Commissioner

45 T.C.M. 772 · United States Tax Court · Feb 14, 1983

The sources of other amounts credited to this account were not established. … Instead, he disputes that petitioner has "clearly shown that a transfer of property occurred at all."

Drah v. Comm'r

114 T.C.M. 139 · United States Tax Court · Jul 31, 2017

Second, the invoices do not uniformly establish the vehicle on which the work was performed. … The invoices petitioner submitted are clearly inadequate to meet those requirements.

Chronicle Publishing Co. v. Commissioner

67 T.C. 964 · United States Tax Court · Mar 21, 1977

During the years in issue, Thieriot was the chief executive of petitioner and its subsidiaries and was, and still is, responsible for establishing corporate policy. … To qualify for such allowance, the taxpayer must show that the useful life of such an asset can be estimated with reasonable accuracy.

William T. Ashford

United States Tax Court · Sep 29, 2022

Section 72(t)(1) imposes a 10% additional tax on the taxable amount of an early distribution from a qualified retirement plan (as defined in section 4974(c)). … The notice of deficiency clearly reflects respondent’s determination that petitioner has a deficiency in income tax of $30,347 for 2013.

Linde v. Comm'r

114 T.C.M. 314 · United States Tax Court · Sep 18, 2017

Exclusions from gross income are construed narrowly, and a taxpayer must clearly establish his entitlement to any such exclusion. Specking v. Commissioner , 117 T.C. at 101 -102 . … However, the record is insufficient to establish a business purpose for Mr.

Rebecca A. Tressler

United States Tax Court · Sep 13, 2021

Commissioner, 93 T.C. 181, 195 (1989) (holding that the Tax Court may disregard a stipulation between parties where justice requires it if the stipulation is clearly contrary to the facts disclosed by the record). 4 … Damages for emotional distress generally do not qualify for the section 104(a)(2) gross income exclusion because emotional distress is not treated as a physical injury or physical sickness.

Miller v. Commissioner

45 T.C.M. 328 · United States Tax Court · Dec 14, 1982

provides, however, that section *31 47 's recapture rules are inapplicable to dispositions that result in a "mere change in the form of conducting the trade or business." *32 Section 1.47-3(f)(1)(ii), Income Tax Regs. , establishes … Tex. 1975) , relied upon by petitioners, is clearly distinguishable.

Rockwell Inn, Ltd. v. Commissioner

65 T.C.M. 2374 · United States Tax Court · Apr 13, 1993

In the spring of 1984, respondent notified petitioner that Rockwell was not qualified as an S corporation. Rockwell subsequently filed a U.S. … It is essential, however, to establish that an election has been made, so that the corporation and its shareholders are bound. See Tipps v.