Case law

Colson Corp. v. Commissioner

5 T.C. 1035 · United States Tax Court · Nov 6, 1945

How this section is to be applied appears not only from its own terms but, if there were doubt, even more clearly from the reports of the congressional committees accompanying the Excess Profits Tax Amendments of 1941. … If this petitioner were asking for relief under section 711 and claiming the benefit of an adjustment for the abnormality, it would, I agree, be appropriate to treat its claim with due regard to the qualifying conditions

Miller v. Commissioner

114 T.C. 184 · United States Tax Court · Mar 24, 2000

The answer to the question depends upon whether the permanent orders qualify as a “written declaration” signed by Ms. … Well-established precedent confirms that taxpayers rely on such publications at their peril.

Palmer v. Commissioner

52 T.C. 310 · United States Tax Court · May 26, 1969

A provision should be enforced, however, unless it clearly appears unconstitutional. Abraham J. Muste, supra; Rita O'Shaughnessy, Executrix, supra. … This provision provided assurance that those qualifying for the exemption would be otherwise provided for in the event of their dependency.

Foil v. Commissioner

92 T.C. 376 · United States Tax Court · Feb 22, 1989

The issues for decision are as follows: (1) Whether the relevant plan is the “Judicial Plan” (established under Louisiana Revised Statutes 13:11-26) or the “System’s Plan” (established under La.R.S. 13:11-26 (West Supp. 1987 … Unfortunately, the legislative history does not elucidate clearly the remedy Congress chose to solve the problem.

Newman v. Commissioner

68 T.C. 494 · United States Tax Court · Jul 11, 1977

The transaction involved in Van den Wymelenberg was a gift in trust to minors which, allegedly through inadvertence, did not qualify for the annual exclusion pursuant to section 2503(c). … established.

Estate of Holland v. Commissioner

64 T.C. 499 · United States Tax Court · Jun 30, 1975

Petitioner urges that we consider not only the decedent’s will, but also certain other instruments executed by the decedent to assist in establishing the decedent’s intent under paragraph V of his will. … Even more clearly, it states: “It is my will and my intention that she shall not be restricted in any manner from using or disposing of all or any part of said property.”

Williamson v. Commissioner

93 T.C. 242 · United States Tax Court · Aug 21, 1989

Parenthetically, section 2032A(c)(7)(A) establishes a 2-year grace period following the decedent’s death during which the qualified heir is not required to use the qualified real property for the qualified use. … The legislative history of the section clearly indicates that a cash lease is a nonqualifying use and not a transfer of a property interest. Thus, H. Rept. 94-1380 (1976), 1976-3 C.B.

Valmont Industries, Inc. v. Commissioner

73 T.C. 1059 · United States Tax Court · Mar 12, 1980

The record clearly establishes that the metal products could not have been galvanized without the concerted efforts of those individuals. To be sure, some ancillary loading and maintenance work was necessarily involved. … A careful reading of the relevant legislative history clearly indicates that the kind of structure intended to qualify under this regulatory exception are those which are essentially “skin coverings” for the equipment and

Swanson v. Commissioner

106 T.C. 76 · United States Tax Court · Feb 14, 1996

IRA was established. … To qualify as a prevailing party eligibly for an award of litigation costs, a taxpayer must establish that he or she has a net worth that did not exceed $2 million “at the time the civil action was filed”. 21 In the case

Teeling v. Commissioner

42 T.C. 671 · United States Tax Court · Jun 30, 1964

the description of the house in which petitioner’s parents lived is sufficient to show that its rental value would not approach the $3,500 in medical expenses which petitioner paid for his parents in 1960, petitioner has clearly … The evidence establishes that petitioner is entitled to deduct as a business expense this expenditure of $107.

Estate of Leach v. Commissioner

82 T.C. 952 · United States Tax Court · Jun 14, 1984

However, we believe that the rulings cited are clearly distinguishable. In both Rev. Rul. 79-420, 1979- 2 C.B. 335 , and Rev. … Annuity interests appear clearly not to qualify as life insurance proceeds (see 71 A.L.R.3d 247 , 258 (1976)), and no power of appointment was retained by the decedent.

Applied Research Associates, Inc. & Affiliate v. Commissioner

143 T.C. 310 · United States Tax Court · Oct 9, 2014

the Secretary shall pre- scribe such regulations as he may deem necessary in order that the tax liability of the affiliated group, and of each of its members, may be computed, assessed, and collected in such manner as to clearly … Petitioner’s primary argument is that there is no guidance in the Code, the regulations, or other authority regarding the method of establishing the proper rate or rates of tax on consolidated taxable income where one member

Kirk v. Commissioner

51 T.C. 66 · United States Tax Court · Oct 17, 1968

Establishment of priorities, and allocation and expenditure of resources (human, material, and financial). 6. Systematic evaluation of results of efforts over a definite period of time. 7. … The “Doctrines and Disciplines of the Methodist Church” set forth the tenets of Methodism and clearly establish the Board of Christian Social Concerns as an institution dedicated to the spreading of the “gospel” — the glad

Seibold v. Commissioner

31 T.C. 1017 · United States Tax Court · Feb 24, 1959

Melba was the holder of a certificate granted sometime prior to 1942, qualifying her to teach common branch subjects. … The record fails to establish the expenses of the trip were ordinary expenses paid in carrying on Richard’s business of teaching. Melba received no credits for taking the European tour.

Maines v. Comm'r

144 T.C. 123 · United States Tax Court · Mar 11, 2015

To qualify for the EZ Wage Credit, a taxpayer must own a business that has full-time targeted employees who receive qualified EZ wages. … Payments that are “undeniable accessions to wealth, clearly realized, and over which the taxpayers have complete dominion” are taxable income unless an exclusion applies. Commissioner v.

Inter-American Life Ins. Co. v. Commissioner

56 T.C. 497 · United States Tax Court · Jun 15, 1971

to establish that the claimed deductions, or any part thereof, were purely business in nature. … qualify in 1959, and that an operations loss may not be carried back from a qualifying year to a nonqualifying year.

Jefferson Amusement Co. v. Commissioner

18 T.C. 44 · United States Tax Court · Apr 9, 1952

C., is clearly established by the evidence and is not disputed by respondent. … We think the commencement of the selling of popcorn and candy qualifies as a section 722 (b) (4) factor, and that as the other statutory requirements are met petitioner is entitled to relief.

Wayman v. Commissioner

14 T.C. 1267 · United States Tax Court · Jun 26, 1950

The record clearly establishes that he contributed all of her support during the years involved and that she had no other means of support. … It follows that petitioner does not qualify for any benefits under section 107, since his services as trustee did not cover a period of 36 calendar months or more. Decision will ~be entered wnder Rule 50. SEC. 25.

Colony Farms Cooperative Diary, Inc. v. Commissioner

17 T.C. 688 · United States Tax Court · Oct 15, 1951

Leech, Judge: By reason of the large amount of business done by petitioner, a cooperative, for its nonmembers, it is not entitled to and does not claim tax immunity. … The determinative fact in establishing this petitioner’s right to the exclusion is whether, at the time of its receipt of these earnings, it was under a legal obligation to pay them over to its members as patronage dividends

J. M. Turner & Co. v. Commissioner

26 T.C. 795 · United States Tax Court · Jun 29, 1956

We think that the foregoing facts and conclusions are sufficient, in themselves, to establish that petitioner does not qualify, either as an “acquiring corporation” or as a “purchasing corporation,” within the meaning of … The books and records of petitioner, and also the minutes of the first meeting of its board of directors, clearly establish that all of petitioner’s stock was issued solely for cash at par; and there is no showing that any