Case law

Clark v. Comm'r

95 T.C.M. 1265 · United States Tax Court · Mar 19, 2008

Section 911(a) provides in relevant part that a qualified individual may elect to exclude, subject to limitations set forth in section 911(b)(2), his or her foreign earned income from gross income. … He then excluded all of that income as foreign earned income, disregarding the instructions that clearly stated his military retirement pay was ineligible for the exclusion.

Brown v. Comm'r

106 Tax Ct. Mem. Dec. (CCH) 630 · United States Tax Court · Dec 3, 2013

From “day one” Brown helped establish Pasquale’s insurance career. … Qualified Property What is “qualified property?” As relevant here, the Code defines “qualified property” as property with “a recovery period of 20 years or less.” Sec. 168(k)(2)(A)(i)(I).

Foulkes v. Comm'r

37 T.C.M. 1851-47 · United States Tax Court · Dec 14, 1978

Petitioner complains that assessment of the excise tax in this case would be "a gross miscarriage of justice" and suggests that a sensible and just treatment for the IRA he established would be to tax it as a savings account … In the absence of a constitutional objection, our responsibility is to carry out the legislative purpose which has been clearly set forth.

Estate of Burgess v. Commissioner

38 T.C.M. 335 · United States Tax Court · Mar 12, 1979

Thus, the churches received the same non-qualifying "split interest" in those properties as in the other assets. See section 20.2055-2(e)(2)(i) , Estate Tax Regs. … While they may conflict with petitioner's interpretation of the statute, the regulations are clearly supported by legislative history and will be viewed here as expressing the interpretation intended by Congress. S.

Phillips v. Commissioner

30 T.C. 866 · United States Tax Court · Jun 30, 1958

. * * * Of course, a sale which is made for the purpose of minimizing taxes invites careful scrutiny to determine whether the sale was bona fide or merely a sham transaction intended to qualify the vendor for capital gains … Earl , 281 U.S. 111 , because Phillips' arrangement was clearly an anticipatoryarrangement for the following reasons: The rule had been established in 1939 in Bodine v.

Francis I. Spagnoletti v. Commissioner

2020 T.C. Memo. 140 · United States Tax Court · Oct 8, 2020

He qualifies this assertion, however, by saying that he advanced such a challenge “to the best of his recollection.” … Our review of the record establishes that the SO properly discharged all of her responsibilities under section 6330(c).

Crescent Manor, Inc. v. Comm'r

113 T.C.M. 1430 · United States Tax Court · May 31, 2017

Established IRS policy requires taxpayers to be in compliance with current filing and estimated tax payment requirements to be eligible for collection alternatives. See Reed v. … The regulations clearly state that prior involvement means that an Appeals officer actually participated in an earlier, non-CDP matter. Id.

Sulphur Manor, Inc. v. Comm'r

113 T.C.M. 1435 · 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.

Howe v. Commissioner

50 T.C.M. 689 · United States Tax Court · Aug 12, 1985

Clearly, the obligation does not require petitioner to make annual payments. The obligation only requires annual payments if there is the production and sale of coal. … Under these circumstances, petitioner does not qualify for the advanced royalty deduction. Maddrix v. Commissioner, supra at 623 ; Vastola v. Commissioner, supra at 973 .

Morris v. Comm'r

2012 T.C. Summary Opinion 96 · United States Tax Court · Sep 25, 2012

Tarwater’s credit card;7 (2) many of the receipts do not clearly reflect the business purpose of the expenditure;8 and (3) many receipts are illegible or else the item purchased is unclear. … Personal interest, however, does not include qualified residence interest. Sec. 163(h)(2)(D).

Woddail v. Commissioner

21 T.C.M. 1248 · United States Tax Court · Oct 2, 1962

In fact, all action taken by the respondent appears to be clearly in accord with his regulation. … This petitioner has not qualified for the exclusion, where as in DeJong it was conceded that the taxpayer qualified, in part, for a charitable deduction. The situation here is similar to Norman R.

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

113 T.C.M. 1443 · United States Tax Court · May 31, 2017

Established IRS policy requires taxpayers to be in compliance with current filing and estimated tax payment requirements to be eligible for collection alternatives. See Reed v. … The regulations clearly state that prior involvement means that an Appeals officer actually participated in an earlier, non-CDP matter. Id.

Estate of Swallen v. Commissioner

65 T.C.M. 2332 · United States Tax Court · Apr 6, 1993

After the notice of deficiency was issued, the executors brought an action in the Probate Court to establish that they had acted *145 properly in applying the Ohio apportionment statute. … If any of the Federal estate tax liability is allocated to the residual gift, the net value of the marital bequest qualifying for the marital deduction would consequently be less.

Zonderman v. Commissioner

36 T.C.M. 6 · United States Tax Court · Jan 11, 1977

Held, the stipend does not qualify as a fellowship within the meaning of sec. 117 . Matthew N. Ott, Jr., for the petitioner. John C. McDougal , for the respondent. … In the present case the record leaves no room for doubt that the internship program in which petitioner participated was established for the purpose of training the participants therein.

Teplitz v. Commissioner

37 T.C.M. 229 · United States Tax Court · Jan 31, 1978

under Florida law. 29 *521 Gladys clearly was insolvent in 1973 under any definition of that term. … The shares are not registered in the owner's name and no certificate is established in the owner's name.

Payne v. Comm'r

89 T.C.M. 1391 · United States Tax Court · May 31, 2005

The sales journal, which respondent used to reconstruct HRDC’s income for 1994, very clearly and legibly lists the amounts charged for each job HRDC performed in 1994. … A spouse may qualify for relief from liability under section 6015(b), or, if eligible, may allocate liability under section 6015(c).

Crawford v. Commissioner

65 T.C.M. 2540 · United States Tax Court · Apr 29, 1993

The record establishes that petitioner did follow-up work on some patients at his home office. … Ct. 701 (1993) , qualify for use as substantial authority for the home office deduction. Soliman v.

Blomberg v. Comm'r

2014 T.C. Summary Opinion 82 · United States Tax Court · Aug 26, 2014

Proc. 2003-61, 2003-2 C.B. 296, for determining whether a requesting spouse qualifies for relief under section 6015(f). … Although the record does not clearly establish whether Mr. Russell timely sent a copy of the notice to Ms.

Dominguez Estate Co. v. Commissioner

22 T.C.M. 521 · United States Tax Court · Apr 18, 1963

It was clearly indicated at the meeting that the County possessed the right of condemnation and would exercise such right unless satisfactory arrangements for acquiring the needed property could be made. … Chace establish that the actions taken were certainly those of a "public body," acting in accordance with its power of eminent domain, which was seeking to acquire this land for a public golf course and recreation area.

Specialty Staff, Inc. v. Comm'r

103 T.C.M. 1247 · United States Tax Court · Feb 27, 2012

Sections 6320 and 6330 establish procedural protections for taxpayers when the Commissioner elects to file an NFTL under section 6323. … That case is clearly distinguishable from the case before us.