Case law

David C. Jonson and Estate of Barbara J. Jonson v. Commissioner

118 T.C. No. 6 · United States Tax Court · Feb 8, 2002

It has not been established that the partnership incurred any loss for the taxable years 1981 and 1982, nor has it been established that if the partnership did have a loss for the taxable years 1981 and 1982 … Clearly, then, she had reason to know of the items giving rise to the deficiencies.

Ewell v. Commissioner

55 T.C.M. 1107 · United States Tax Court · Jun 21, 1988

Ewell testified that he was "firm" with her, and she clearly deferred to his wishes. The Ewells did not enjoy a lavish or extravagant lifestyle. … Commissioner, 51 T.C. 116 (1968)) , or by qualifying for relief under the innocent spouse provisions ( section 6013(e) ).

Xilinx Inc. and Subsidiaries v. Commissioner

125 T.C. No. 4 · United States Tax Court · Aug 30, 2005

B. 1990 Employee Qualified Stock Purchase Plan The Xilinx, Inc. 1990 Employee Qualified Stock Purchase Plan (ESPP) allowed full-time employees to purchase petitioner’s stock at a discount. … Purpose and Scope of Section 482 Section 482 was enacted to prevent tax evasion and ensure that taxpayers clearly reflect income relating to transactions between controlled entities.

Lynch v. Commissioner

45 T.C.M. 1125 · United States Tax Court · Mar 31, 1983

Lynch did not qualify as an innocent spouse. … MacKenzie were all qualified and experienced in their respective professions.

SHOTMEYER v. COMMISSIONER

40 T.C.M. 589 · United States Tax Court · Jul 8, 1980

Charles is extremely capable and knowledgeable in all areas of the petroleum industry and would qualify as a top executive for any major oil company. … Shotmeyer been the beneficiary of any pension, profit sharing, stock option, or welfare plan established by Shotmeyer Petroleum.

Sun Microsystems v. Commissioner

66 T.C.M. 997 · United States Tax Court · Oct 5, 1993

Commissioner , supra , where the discount was represented by additional merchandise whose value clearly could fluctuate. It is enough if a mechanism for establishing such a price is established in the arrangement. … In the second place, INDOPCO articulated this proposition in the context of a situation which clearly involved a capital transaction.

Beaton v. Commissioner

40 T.C.M. 1324 · United States Tax Court · Sep 22, 1980

This case falls clearly within these principles. First, the record contains no evidence that in 1973 the petitioner recognized an obligation to repay Brockton. … What is more, the evidence fails to establish any fraud on the part of Quinoil.

Guenther v. Commissioner

34 T.C.M. 834 · United States Tax Court · Jun 18, 1975

Under these circumstances clearly the new pipe is a capital expenditure and not a deductible repair. Mt. … Respondent now concedes that petitioners have established that they expended $483.12 in the year 1967 to have trees cut and made into slats for repairs to the "loafing" shed.

Truelove v. Commissioner

30 T.C.M. 1122 · United States Tax Court · Oct 12, 1971

Her statements coupled with the lack of any evidence to the contrary indicate clearly that she had not formed the necessary intent to reside in the United States before the end of 1967. … In view of the above, we must hold that the petitioner has failed to carry his burden of proof in establishing that Barbara Ann Truelove was a resident of the United States in 1967.

Belair Woods, LLC, Effingham Managers, LLC, Tax Matters Partner v. Commissioner

2020 T.C. Memo. 112 · United States Tax Court · Jul 22, 2020

The FPAA alterna- tively determined that, if any deduction were allowable, Belair had not established that the FMV of the easement exceeded zero. … But there is an exception for a “qualified conservation contribution.” Sec. 170(f)(3)(B)(iii), (h)(1).

Franconi v. Commissioner

24 T.C.M. 456 · United States Tax Court · Apr 7, 1965

In order to qualify under section 1244 , several requirements must be satisfied. … not qualify stated in our discussion of issue 1.

Gulf Oil Corp. v. Commissioner

87 T.C. 135 · United States Tax Court · Jul 21, 1986

Gulf’s tax department initiated the process that led to the establishment of Gulf’s separate property procedures in the Gulf of Mexico. … In that case, the experts for the taxpayer and respondent, all of whom were well qualified, gave conflicting testimony as to the probability of production of oil in commercial quantities.

United Fibertech, Ltd. v. Commissioner

62 T.C.M. 699 · United States Tax Court · Sep 10, 1991

The partnership established such a low cost so as to assure that TBSI would exercise the option. … The facts as they existed at the beginning of the transaction clearly show that the partnership's partners always intended that TBSI would exercise the option; that is why the option price was set at only $ 100.

Amis v. Commissioner

49 T.C.M. 281 · United States Tax Court · Dec 10, 1984

In respondent's view, petitioners failed to establish that their specific employees were certified members of particular "targeted groups" as required in section 51(d). … Petitioners have failed to establish that they paid any wages in 1977 for services performed in their trade or business. See section 51(g)(1).

Kozikowski v. Commissioner

52 T.C.M. 148 · United States Tax Court · Aug 11, 1986

The record does not establish that Midwest Decoy Association was an organization qualified to receive tax deductible contributions. 3 *242 On its 1979 partnership return, Catalyst's Associated treated all the gains and losses … Publication No. 78 6 and petitioners have failed to establish that it is an organization qualified to receive tax deductibe charitable contributions. See n.3, supra.

Estate of Baron v. Commissioner

83 T.C. 542 · United States Tax Court · Sep 26, 1984

While the use of large nonrecourse financing vis-á-vis cash invested is not necessarily fatal to establishing a profit objective (see Wildman v. … In adopting this comparison, we are not suggesting that there must always be a dollar-for-dollar matching which would, in this case, necessitate a prediction of well over 2,300,000 albums, 45 a figure clearly beyond anyone

Miller v. Commissioner

67 T.C.M. 3042 · United States Tax Court · May 31, 1994

In order to establish a violation of section 7201 , the prosecution must establish that the defendant has "willfully" attempted to evade or defeat the tax. … The sanction of 50 percentum addition * * * introduced into the Act under the heading "Additions to the Tax," was clearly intended as a civil one. * * * [ Id. at 404-405 .]

Kyle D. Simpson & Christen Simpson

United States Tax Court · Jan 9, 2023

Simpson and his sister’s testimony regarding their subjective intent to establish an accountable plan, there is no evidence in the record to suggest that Getify required Mr. … These expenses do not clearly correspond with the travel destinations on petitioners’ travel logs. Moreover, when asked about several of these expenses at trial, Mr.

Joe Coker Pontiac, Inc. v. Commissioner

34 T.C.M. 1332 · United States Tax Court · Oct 6, 1975

We long ago recognized that corporate action relative to compensation--particularly in the case of closely held corporations--may be informal as long as it is clearly established. W. H. … We believe that even if the approvals were given in the capacity *77 of officers, they were within their authority and reflected the policy established by the corporation, particularly on these facts.

Safstrom v. Commissioner

64 T.C.M. 971 · United States Tax Court · Sep 30, 1992

Section 44F(a) allows a credit based on the taxpayer's "qualified research expenses" for the taxable year. … Clearly, as to petitioner, the expenses in question would not qualify as in-house research expenses. See sec. 44F(b)(2) .