Case law

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.

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.

Lee v. Commissioner

41 T.C.M. 747 · United States Tax Court · Jan 26, 1981

Lee was qualified to fly many conventional aircrafts, he was not qualified to fly helicopters prior to acquiring the helicopter flight training. … The record clearly establishes that Mr. Lee's failure to file returns and his underpayments of tax were due to his willful refusal to comply with rules and regulations. See Cupp v. Commissioner, supra at 81 .

Shiekh v. Comm'r

99 T.C.M. 1526 · United States Tax Court · Jun 10, 2010

To make an election, a taxpayer must clearly notify the Commissioner of the taxpayer’s intent to do so. See Knight- Ridder Newspapers, Inc. v. United States, 743 F.2d 781, 795 (11th Cir. 1984). … When a taxpayer establishes that he or she paid or incurred a deductible expense but does not establish the amount of the deduction to which he or she may be entitled, we may in certain circumstances estimate the amount

Neal v. Comm'r

2007 T.C. Summary Opinion 209 · United States Tax Court · Dec 13, 2007

Section 2(b)(1) clearly states that “an individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year”. … Section 24(a) authorizes a child tax credit with respect to each qualifying child of the taxpayer. The term “qualifying child” is defined in section 24(c).

American Air Filter Co. v. Commissioner

81 T.C. 709 · United States Tax Court · Oct 12, 1983

The information returns were certainly confusing, but they do not "clearly indicate that the petitioner did not elect section 963.” … The Commissioner does not contend that the $995,000 payment has failed to qualify as a partial minimum distribution. Sec. 1.963-3(a)(l) and (2), Income Tax Regs.

Alive Fellowship of Harmonious Living v. Commissioner

47 T.C.M. 1134 · United States Tax Court · Feb 23, 1984

Accordingly, we hold that petitioner qualifies as a tax-exempt organization under section 501(c)(3). 11 *607 3. … This Court found that many of these materials were "of a clearly nonreligious nature" and that financial gain was "the end to which the activities were directed." This is not true in petitioner's case.

ANDERSON v. COMMISSIONER

37 T.C.M. 1847-10 · United States Tax Court · Nov 6, 1978

OPINION Petitioner has the burden of proof with respect to establishing respondent's determination of deficiencies and additions to tax under section 6654 to be erroneous. Welch v. … In conjunction with petitioner's involvement with certain "tax protestors," petitioner devised a scheme which clearly demonstrates a fraudulent intent to evade tax.

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.

Long v. Commissioner

50 T.C.M. 524 · United States Tax Court · Jul 24, 1985

The undisputed facts clearly establish that petitioner earned his income in his individual capacity, and we therefore hold for respondent. … This document clearly does not qualify as a return because it does not contain information sufficient to calculate petitioner's Federal income tax liability.

Lauer v. Commissioner

68 T.C.M. 1253 · United States Tax Court · Nov 28, 1994

We hold for respondent on this issue. 1980 Although evidence for 1980 is not as clearly in respondent's favor as the evidence for 1977 and 1978, we conclude that the same result obtains. … As a result, we hold that Irene fails to qualify for innocent spouse treatment under section 6013(e) .

Spruance v. Commissioner

60 T.C. 141 · United States Tax Court · Apr 30, 1973

The provisions calling for Lea to “continue to hold separately” the above-listed shares of stock do not clearly enunciate the parties’ intention of creating thereby a trust for the benefit of Margaret and the children. … Second, the holding in Harris does not immunize from the gift tax all transfers that are enforceable as court decrees.

Charlie Sturgill Motor Co. v. Commissioner

32 T.C.M. 1336 · United States Tax Court · Dec 26, 1973

s medical plan qualifies under section 105(b) . … Only a bona fide debt qualifies for purposes of section 166.

Baustert v. Commissioner

54 T.C.M. 673 · United States Tax Court · Sep 28, 1987

Qualified entities under section 170 are essentially those organizations that qualify for an exemption from tax under section 501(c)(3) . … A review of the record shows that such an award of damages is clearly justified.

Peverill v. Commissioner

52 T.C.M. 75 · United States Tax Court · Aug 6, 1986

. *263 This Court has rejected such vague testimony as insufficient to carry petitioner's burden of proof. 13 The statute and the regulations clearly establish that the time limitations of section 1402(e) are mandatory and … Commissioner, 55 T.C. 28 , 31 (1970) . 18 *266 On the basis of the record, petitioner has failed to carry his burden of proof that he filed and received approval of Form 4361 qualifying him for exemption from self-employment

Tsou v. Commissioner

40 T.C.M. 56 · United States Tax Court · Mar 31, 1980

Respondent determined that these amounts were improperly *488 excluded for 1973 and 1974, since petitioner failed to establish that such sums qualified as bona fide fellowship grants for purposes of section 117 . … considering and sustaining the validity of Treasury Regulation 117-4(c) * * *, the Supreme Court bypassed discussion of the "primary purpose" dialogue and bluntly stated that "the definitions supplied *491 by the Regulation clearly

Reri Holdings I, LLC v. Comm'r

107 T.C.M. 1488 · United States Tax Court · May 22, 2014

Because, in Ford, we did no more than apply well-established legal principles to the facts before us, it was appropriately issued as a Memorandum Opinion rather than as a published Tax Court Opinion. … And finally, he clearly states his conclusion "that the 'economic substance', 'sham', and 'substance over form'  - 22 - [*22] doctrines may be applied to disallow a charitable contribution

Nordeen v. Comm'r

2011 Tax Ct. Summary LEXIS 100 · United States Tax Court · Aug 29, 2011

Income tax deductions are a matter of legislative grace, and the burden of clearly showing the right to the claimed deduction is on the taxpayer. INDOPCO, Inc. v. … To qualify as a deduction under section 162(a), "an item must (1) be 'paid or incurred during the taxable year,' (2) be for 'carrying on any trade or business,' (3) be an 'expense,' (4) be a 'necessary' expense, and (5) be

84 Woodbine St. Realty Corp. v. Commissioner

22 T.C.M. 1324 · United States Tax Court · Sep 26, 1963

However, as we noted in 44 West 3rd Street Corporation, supra , it is well established that for tax purposes condemnation proceedings are regarded as "sales," and petitioner does not suggest any persuasive reason for a departure … The condemnation decree by which the Supreme Court of New York awarded petitioner compensation on April 14, 1958, in the amount of $112,500 for the taking of its property clearly was not the type of public indebtedness contemplated

Estate of Friedberg v. Commissioner

63 T.C.M. 3080 · United States Tax Court · Jun 1, 1992

Nachlas clearly could have influenced the Board to consider a registration of the nonredemption shares. … The Marital Deduction Qualifying Bequest A.