Case law

Falligan v. Commissioner

66 T.C.M. 1673 · United States Tax Court · Dec 21, 1993

Section 6621(c) provides for an interest rate of 120 percent of the adjusted rate established under section 6601 if there is a "substantial underpayment" (an underpayment exceeding $ 1,000) in any taxable year attributable … Prescott's involvement with her and her husband's decision to invest in GD&L, we hold that she fails to qualify as an innocent spouse under section 6013(e)(1)(C).

Herrera v. Comm'r

104 T.C.M. 540 · United States Tax Court · Nov 5, 2012

There was no established repayment schedule or interest rate. There was no due date established. HSA did not sue or threaten to sue MTI on the debt. Mr. Herrera explained: “That’d be suing myself, so nobody did.” … HSA’s failure to insist on interest payments clearly demonstrates that it was not concerned with interest income but rather with the continued operation and growth of MTI.

Short v. Commissioner

73 T.C.M. 2937 · United States Tax Court · Jun 9, 1997

The parties agree that the State of Delaware is a qualified donee within the meaning of section 170(c)(1). … Petitioners' recording of the 1988 deed without communicating its existence to the State attorney who was litigating the State court action clearly indicates that petitioners never attempted to effectuate

CF Indus. v. Commissioner

67 T.C.M. 2397 · United States Tax Court · Mar 16, 1994

In this, the Court of Appeals joins this and other courts which have established this principle over recent years. See Cotter & Co. v. United States , 765 F.2d 1102 (Fed. Cir. 1985) ; St. Louis Bank for Cooperatives v. … Petitioner is entitled to a patronage deduction for qualifying patronage distributions paid to its member patrons in proportion to their business done with the cooperative, but no more.

Johnson v. Comm'r

93 T.C.M. 885 · United States Tax Court · Feb 7, 2007

Among the requirements for judicial estoppel to be invoked, a party’s current litigating position must be “clearly inconsistent” with a prior litigating position. Id. at 750-751. … Cochran determined that petitioner did not qualify for an offer-in-compromise.

Midkiff v. Commissioner

96 T.C. 724 · United States Tax Court · May 22, 1991

Having concluded that an indebtedness to the estate did not arise until the date of closing, we address first the second prong of the standard established in Dunlap. … Commissioner, 57 T.C. 866 (1972), “as well as the Hawaii decisions relied upon in Ferreira, clearly evidence that blight of summons damages are economically interest for federal tax purposes, even though they may be construed

Estate of Andersen v. Commissioner

32 T.C.M. 1164 · United States Tax Court · Nov 14, 1973

In 1936, Martin decided to make a gift to Jane of all the stock he owned in ODN, except for a qualifying director's share. Accordingly, on or about October 20 of that year, B. C. … Suffice it to say that the cases cited are clearly distinguishable on their facts, and that it would serve no useful purpose to discuss such cases here.

Jaeger v. Commissioner

14 T.C.M. 1104 · United States Tax Court · Oct 26, 1955

In our view petitioners have failed *57 to establish that any of the persons consulted were qualified to advise them in tax matters. … Likewise there has been no showing that the Bureau employee was properly authorized or qualified to render the advice sought.

White v. Commissioner

42 T.C.M. 1085 · United States Tax Court · Sep 15, 1981

Only some of the courses taken in 1977 qualified for continuing education credit, and the record does not satisfactorily establish what percentage of the courses taken did in fact so qualify. The degree which Mrs. … Petitioners have not established that they are entitled to charitable deductions in excess of that amount. (d) Nursing business expenses and "demanded schooling ".

American Bantam Car Co. v. Commissioner

11 T.C. 397 · United States Tax Court · Sep 27, 1948

How clearly contingent was the nature of their rights is illustrated by the fact that only one underwriter, Grant, met the terms of the agreement and became entitled to any shares. … The record, in my opinion, is insufficient to establish that the corporation agreed to pay or paid more for the assets it acquired than the price at which the transferors purchased them.

Hester v. Commissioner

22 T.C.M. 501 · United States Tax Court · Apr 15, 1963

It has been established that the cost of education undertaken to qualify or establish oneself in a trade or business, or to meet the minimum requirements of a particular employment, is a personal expense in the nature of … B's expenses are not deductible because the course of study qualified him for a specialty within his trade or business.

Consol. Investors Group v. Comm'r

98 T.C.M. 601 · United States Tax Court · Dec 16, 2009

Masters established a pre-taking value of $77,000 per acre for the partnership’s commercial property without frontage. Mr. … Bond involved the contribution of two blimps to a qualified charity.

TCS Mfg., Inc. v. Commissioner

53 T.C.M. 1445 · United States Tax Court · Jul 27, 1987

By letter, dated June 17, 1974, respondent issued a favorable determination letter that the Plan and Trust were qualified under section 401 . … Clearly, any such claims are premature. Beyond this element, it is apparent that petitioner has not "substantially prevailed." Section 7430(c)(2)(A)(ii).

Schetzer v. Commissioner

78 T.C.M. 195 · United States Tax Court · Jul 29, 1999

Clearly, section 469(i) does not interfere with the exercise of a fundamental right or employ a suspect classification. Cf. Regan v. Taxation With Representation, supra. … Congress was rationally justified in enacting a revenue measure under section 469(i) that preferentially treated certain qualifying taxpayers in the rental real estate business.

Westbrook v. Comm'r

2006 T.C. Summary Opinion 3 · United States Tax Court · Jan 3, 2006

According to petitioner, his education was geared towards advancing the corporate goals of Suffola, although those goals are less than clearly stated in the record. … While we commend petitioner for contributing to the support of his ill mother, those contributions do not qualify for deduction under section 170.

Utah Jojoba I Research v. Commissioner

75 T.C.M. 1524 · United States Tax Court · Jan 5, 1998

According to Pace, his ultimate objective in establishing U.S. … - 29 - Petitioner contends that the expenditures here in issue qualify under the statutory standard.

Corning Place Ohio, LLC, Corning Place Ohio Investment, LLC, Tax Matters Partner

United States Tax Court · Jul 17, 2024

(Gateway), a qualified organization within the meaning of section 170(h). … Dawson’s testimony that the Garfield Building would somehow be immune from this downward trend. • Mr.

Robida v. Commissioner

29 T.C.M. 407 · United States Tax Court · Apr 15, 1970

machines located abroad constitutes "earned income" within the meaning of section 911(b), I.R.C. 1954 , and is excludable from gross income and exempt from taxation under section 911(a)(2) , the other facts necessary to qualify … On brief the Commissioner states that "the evidence clearly establishes that all of petitioner's foreign income was derived from his personal manipulation of the machines."

W. T. Snipes v. Commissioner

2018 T.C. Memo. 184 · United States Tax Court · Nov 1, 2018

The settlement officer could not determine petitioner’s assets clearly. … Petitioner did not make a showing of economic hardship necessary to qualify for special circumstances.

Pan Pac. Trading Corp. v. Commissioner

67 T.C.M. 2374 · United States Tax Court · Mar 14, 1994

. *112 In order to qualify as the "prevailing party", a taxpayer must establish that: (1) The position of the United States in the proceeding was not substantially justified; (2) the taxpayer has substantially prevailed with … As originally enacted, section 7430 required that a taxpayer establish that the position of the United States was unreasonable.