Case law

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

Washoe Ranches 1 v. Commissioner

72 T.C.M. 1176 · United States Tax Court · Nov 4, 1996

The provision establishing the number of cattle held by the partnerships clearly applies, by its terms, only to depreciable cattle. … This stipulation is not clearly contrary to the facts disclosed on the record.

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.

Barkley v. Comm'r

88 T.C.M. 634 · United States Tax Court · Dec 28, 2004

- 18 - Respondent has met his burden of production under section 7491(c) because petitioner admits, and the record clearly establishes, that petitioner failed to file his 1998 tax … Proof that a taxpayer worked long hours and was too busy to file a timely return is insufficient to establish reasonable cause under section 6651(a). Howe v. Commissioner, T.C. Memo. 2000-291.

Rose v. Comm'r

104 T.C.M. 78 · United States Tax Court · Jul 18, 2012

They state: "the sole issue for which they are seeking * * * costs * * * is with respect to the respondent's clearly improper and illegal assessment of a tax liability for 2007". … He will not be treated as a prevailing party if the Commissioner establishes that his position in the proceeding was substantially justified. Sec. 7430(c)(4)(B)(i).

Richard E. Lacey, II v. Commissioner

153 T.C. No. 8 · United States Tax Court · Nov 25, 2019

The dissent notes that a whistleblower cannot qualify for an award unless the IRS institutes an administrative or judicial action and collects proceeds. … Under the doctrine established in Golsen v.

Benham v. Commissioner

57 T.C.M. 323 · United States Tax Court · May 4, 1989

Section 911(d)(1) provides that, for purposes of section 911 : (1) QUALIFIED INDIVIDUAL. -- The term "qualified individual" means an individual whose tax home is in a foreign country and who is -- (A) a citizen of the United … While an exact definition of "abode" depends upon the context in which the word is used, it clearly does not mean one's principal place of business.

Buhler v. Commissioner

29 T.C.M. 650 · United States Tax Court · Jun 11, 1970

Fourche River (hereinafter Fourche) is a corporation all of whose authorized and outstanding stock as of December 20, 1961, except for a few qualifying shares, was owned by petitioner. … The Arkansas law applicable to the period in question clearly establishes that a corporation will continue for three years after the filing of the resolution of dissolution, for the purpose, inter alia, of disposing of its

Borom v. Commissioner

41 T.C.M. 179 · United States Tax Court · Oct 14, 1980

Thus, even if we were convinced that, on occasion, petitioner used the clubs for business purposes, his failure to document properly his various meetings at the clubs in order to establish clearly the relative proportions … Section 280A(c)(1) clearly requires that the office be "used on a regular basis."

O'Callaghan v. Commissioner

47 T.C.M. 1661 · United States Tax Court · Apr 25, 1984

Although the parties appear to have reached an understanding *456 at a time not clearly disclosed in the record that Bartlett would purchase the travel agency, they nevertheless continued to negotiate thereafter. … It establishes at most that it would be difficult for petitioner to operate a travel agency while teaching, but this misses the point.

Intermountain Insurance Service of Vail, Ltd. Liability Co. v. Commissioner

134 T.C. 211 · United States Tax Court · May 6, 2010

Even by this bright-line rule, however, the applicable regulation isn’t clearly interpretive in the tax-law sense. … Commissioner, 81 T.C. 17, 28 (1983), we mentioned that Treasury regulations, though deemed to have the force of law, still qualify as “interpretative” rules and are exempt from the APA’s requirements.

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) .

Barrett-Crofoot Invs. v. Commissioner

67 T.C.M. 2166 · United States Tax Court · Feb 15, 1994

In the present case, petitioners have failed to establish precisely respondent's position in the bankruptcy case. … Commissioner, supra , is clearly distinguishable from the instant case.

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.

Barnes v. Comm'r

88 T.C.M. 479 · United States Tax Court · Nov 22, 2004

In responding to the FBI questionnaire, petitioner very clearly held herself out to be a willing partner in the Hoyt partnership. … To qualify for relief under section 6015(b)(1), a taxpayer must establish: (A) a joint return has been made for a taxable year; (B) on such return there is an understatement of tax attributable

STARTZMAN v. COMMISSIONER

2006 T.C. Summary Opinion 104 · United States Tax Court · Jul 13, 2006

Section 6015 relief was not intended for spouses who simply did not look at the amount of income reported on the return, unless it is clearly established that the spouse was forced under duress to sign the return without … Accordingly, petitioner does not qualify for relief under section 6015(c).

HOSSAM HELMY EL-BIBANY v. COMMISSIONER

2005 T.C. Summary Opinion 78 · United States Tax Court · Jun 8, 2005

- 13 - The doctrine of estoppel is not applicable unless the party relying on it establishes all of the following elements at a minimum: (1) A false representation or wrongful … Clearly, transportation expenses are not included within this definition.

Stafford v. Commissioner

27 T.C.M. 394 · United States Tax Court · May 2, 1968

There was no requirement that petitioner live other than in Palmdale in order to qualify for the examination. Nor was there any pressure from his employer for him to do so. … He thereafter *222 commuted between Glendale and Lancaster, a total of 132 miles round trip. 396 The expenses so incurred are clearly personal.

Kohen v. Commissioner

44 T.C.M. 1518 · United States Tax Court · Oct 26, 1982

Section *124 262 establishes a basic rule that "no deduction shall be allowed for personal, living, or family expenses." … background, while undoubtedly valuable, does not transform these essentially routine functions into a medical service, nor does it convert *126 an essentially personal outlay into a deductible medical expense. 2 Congress clearly

Case v. Commissioner

50 T.C.M. 1291 · United States Tax Court · Oct 10, 1985

He was qualified as a second or third merchant marine engineering officer, and generally served in such capacity on various ships of the merchant marine. … To qualify for this exception, however, the taxpayer must establish that he had a permanent residence, or home, to be away from. Rambo v. Commissioner, 69 T.C. 920 (1978) ; Bochner v. Commissioner, supra ; Barone v.