Case law

Blackburn v. Commissioner

32 T.C.M. 1194 · United States Tax Court · Nov 21, 1973

Respondent in his notice of deficiency to Ray disallowed the claimed deduction for these expenses "because it has not been established that the amount constitutes your ordinary and necessary business expense under Section … The…[taxpayer's] legal fees, paid in defense against those charges, therefore clearly qualify under Gilmore as "expenses paid or incurred * * * in carrying on any trade or business" within the meaning of *51 § 162(a) .

Production House Ltd. Partnership v. Commissioner

63 T.C.M. 3066 · United States Tax Court · May 27, 1992

Everett contends that he is a limited partner of the partnership and, therefore, he cannot qualify as a TMP under such provision. After due consideration, we conclude that Mr. Everett is the TMP. Mr. … The offering memorandum clearly states that the partnership will be formed after the investor makes his payment.

BROWN v. COMMISSIONER

2002 T.C. Summary Opinion 91 · United States Tax Court · Jul 16, 2002

Petitioners presented no documentary information at trial that would establish that they made any qualifying charitable contributions during the 2 years at issue. … Petitioners clearly did not make a reasonable effort to determine whether the representations of Mr. Beltran were correct.

Bianca Lavinia Gilmore v. Commissioner

2019 T.C. Memo. 97 · United States Tax Court · Aug 6, 2019

The administrative record, as supplemented by Form 4340, Certificate of Assessments, Payments, and Other Specified Matters, for each year at issue, establishes the following matters, which the parties do not dispute. … In petitioner’s view, only foreign-source income is subject to Federal income tax.5 Suffice it to 4 Under direct questioning from the Court, petitioner was unable or unwilling to state clearly that she directed

Estate of Hendrick v. Comm'r

9 T.C.M. 581 · United States Tax Court · Jul 7, 1950

Upon probate of his will, the *150 Fort Worth National Bank duly qualified as Independent Executor and Trustee and filed an estate tax return with the collector of internal revenue for the second district of Texas. … These we think, when considered together, establish inescapably the conclusion reached.

Zastrow v. Comm'r

2010 T.C. Memo. 215 · United States Tax Court · Oct 5, 2010

Information Statement for Wage Earners and Self-Employed Individuals, to assist respondent in determining feasible collection 2 The levy is not at issue, and the Court notes the proceedings therein for purposes of establishing … standard by which the Commissioner’s determinations in CDP cases are reviewed for “abuse of discretion”, as entailing an inquiry whether the  - 6 - determination is “arbitrary, capricious, clearly

Hart v. Commissioner

79 T.C.M. 53787 · United States Tax Court · Mar 7, 2000

Distributions from a qualified retirement plan are subject to a 10-percent tax unless an exception applies. Sec. 72(t). A qualified retirement plan includes an IRA. Secs. 4974(c), 408(a). … Section 6651(a)(1) imposes an addition to tax for failure to file a Federal income tax return by its due date, unless the taxpayer establishes that the failure was due to reasonable cause and not willful neglect.

Richards v. Commissioner

53 T.C.M. 1016 · United States Tax Court · Jun 8, 1987

requirements that must be met in order to qualify stock as section 1244 stock. … However, if petitioners incurred expenses associated with the River Road Tavern personally, not through HJR Corporation, losses relating thereto are ordinary in nature. 10 We find the facts clearly establish that petitioners

Lumenetics

64 T.C.M. 1161 · United States Tax Court · Oct 26, 1992

Indeed, the expenses that petitioner claims qualify for the section 174 deduction are identified on the partnership return as "marketing expenses". … Assuming the partnership actually incurred these alleged "marketing expenses", expenses of this nature are clearly not deductible under section 174 .

Ramsey v. Commissioner

71 T.C.M. 2816 · United States Tax Court · Apr 18, 1996

Respondent argues that these documents, by themselves, do not establish that a qualified SEP was established. We agree with respondent. … To summarize, petitioners did not meet their burden of proof that an employer-qualifying-SEP was established at any time by or on behalf of petitioner, nor did they prove that an employer of petitioner made a qualifying

Rosselot v. Commissioner

59 T.C.M. 667 · United States Tax Court · May 23, 1990

Consequently, she has failed to establish any basis in her stock which is attributable to this item. (f) Nine Condominiums . This item consists of two parts. … The addition to tax is clearly applicable here because petitioner failed to report on her joint income tax return wages, commissions, dividends, and interest.

Wenzel v. Commissioner

44 T.C.M. 1373 · United States Tax Court · Oct 7, 1982

Under section 7476(b)(1) an employee qualifying as a "interested party" is a person who may qualify as a petitioner seeking relief authorized by section 7476(a) . … administrative process and "exhaust administrative remedies", and it authorizes the Tax Court to decline to accept review of a Commissioner's determination regarding qualification of a retirement plan unless petitioner establishes

Munson v. Commissioner

39 T.C.M. 1101 · United States Tax Court · Feb 27, 1980

Respondent maintains that petitioners have failed to establish the identity of a qualified donee of the claimed contribution and have also failed to substantiate the items contributed. We agree. … Although respondent failed to object at trial, such evidence is clearly not competent to establish value even though it would be competent to show how petitioner arrived at his figure.

Weekend Warrior Trailers, Inc. v. Comm'r

101 T.C.M. 1506 · United States Tax Court · May 19, 2011

Leading Edge “were [not] paid or incurred in the ordinary and necessary course of business” under section 162, and (2) a redistribution or reallocation under section 482 is necessary to prevent the evasion of taxes or to clearly … The additional depreciation deduction is equal to 30 percent of the adjusted basis of qualified property. See id.

Levitt v. Commissioner

70 T.C.M. 851 · United States Tax Court · Sep 28, 1995

Rubenstein arranged a meeting with representatives of the Justice Department to decide whether to grant immunity to Goldstein. … Underpayment Petitioners contend that respondent did not establish by clear and convincing evidence that petitioner underpaid tax. We disagree.

Jemar Y. Purdie v. Commissioner

United States Tax Court · Jan 21, 2020

Once the Commissioner meets his burden of production, the taxpayer bears the burden of establishing that an exception applies. Id. at 446-447. … Accordingly, respondent has satisfied his burden of production by clearly demonstrating a “substantial understatement of income tax.” See sec. 7491(c).

Hall v. Commissioner

41 T.C.M. 624 · United States Tax Court · Dec 30, 1980

In order for a contribution to be deductible under section 170(a) , the donee must qualify under section 170(c)(2) . … However, such evidence is not sufficient to establish its entitlement to exemption under the Internal Revenue Code. See sec. 501(c)(3) .

Manscill v. Commissioner

64 T.C.M. 905 · United States Tax Court · Sep 24, 1992

The parties agreed that Fund A qualifies for the marital deduction. In Manscill I, this Court held that Fund B did not qualify for QTIP treatment. … In our opinion, H's will is clearly the type of document to which the transitional rule provided by ERTA § 403(e) was intended to require additional action in order to permit the unlimited marital deduction claimed by the

Tyrone Dietz & Toni Dietz

United States Tax Court · Jun 13, 2023

Petitioners propose that this Court find as fact their allegations that the SO was “hostile, irate, [and] yelling” and “not qualified to be impartial and honest in this case.” … Our review of the record establishes that the SO satisfied all of these requirements. A.

Calhoun v. Commissioner

63 T.C.M. 2598 · United States Tax Court · Mar 30, 1992

Clearly, she knew of the underlying circumstances which gave rise to the claimed deduction. … We have already found that she has not established that she comes within that provision.