Case law

O'Neil v. Comm'r

104 T.C.M. 724 · United States Tax Court · Dec 4, 2012

Allison still may qualify for relief, but she must do so only under section 6015(f). … We also agree with the Commissioner that Allison never established that she was actually deceived into thinking that either approach would work.

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.

Estate of Clyde W. Turner, Sr., W. Barclay Rushton v. Commissioner

151 T.C. No. 10 · United States Tax Court · Nov 20, 2018

Turner,2 established Turner & Co., a family limited partnership (FLP) that qualified as a Georgia limited liability partnership. Id. at 8. Upon the formation of the FLP, Clyde Sr. … (property interest qualifying for the marital deduction must be a deductible interest).

Simonelli v. Comm'r

114 T.C.M. 362 · United States Tax Court · Sep 26, 2017

The spreadsheet shows a total of 512 hours spent on tax return preparation; these hours are clearly inflated (petitioners hired a tax return preparer for both years), and petitioners made no effort to show what percentage … Petitioners have failed to establish that they made a good-faith effort to de- termine their Federal income tax liabilities correctly.

BYNAM v. COMMISSIONER

81 T.C.M. 1760 · United States Tax Court · Jun 15, 2001

The principal can recommend retention or recommend that you lose your credentials for being able to teach, or in the case of a serious violation * * * they can recommend immediate dismissal * * * Clearly … Section 134(a) provides that “Gross income shall not include any qualified military benefit.”

Estate of Shannon v. Commissioner

60 T.C.M. 1361 · United States Tax Court · Dec 5, 1990

Property qualifying for the marital deduction (Article IV) would also fall into this category. … The next issue is whether extrinsic evidence is admissible to establish a testator's intent. Under Minnesota law, extrinsic evidence is considered only when a will is ambiguous.

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.

NASH-MILTON v. COMMISSIONER

2005 T.C. Summary Opinion 156 · United States Tax Court · Oct 26, 2005

Section 219 permits, subject to limitations, a deduction for a qualified retirement contribution. … There are neither documents nor testimony to establish entitlement to the claimed deductions.

Bodine v. Commissioner

47 T.C.M. 1337 · United States Tax Court · Mar 22, 1984

However, if the noncustodial parent contributed $1,200 for the support of the child, and the custodial parent does not clearly establish that he provided a greater share of the child support than the noncustodial parent, … The burden is upon petitioner to prove that the loss qualifies as a theft loss within the meaning of section 165(c)(3) . Rule 142(a), Tax Court Rules of Practice and Procedure.

Amarasinghe v. Comm'r

94 T.C.M. 447 · United States Tax Court · Nov 6, 2007

Amarasinghe terminated his interest in the Waddell & Reed Profit Sharing Plan and Trust (the Plan) and requested a rollover of all his funds into an individual retirement account (IRA) in his name that was established … to a participant under a plan; (2) clearly specifies certain facts; and (3) does not alter the amount or form of the plan benefits.

Arthur I. Appleton, Jr. , and The Government of the United States Virgin Islands, Intervenor v. Commissioner

140 T.C. 273 · United States Tax Court · May 22, 2013

Congress established the ‘‘mirror tax system’’ as the tax law of the Virgin Islands in 1921. … Moreover, respondent’s brief states that when the Form 1040 instructions are read together with IRS Publication 570, ‘‘respondent’s instructions clearly

Bridges v. Commissioner

39 T.C. 1064 · United States Tax Court · Mar 27, 1963

On its records the Baltimore bank established loan cards reflecting the loan. … Neither of the payments here involved qualifies as interest paid on indebtedness within the intendment of section 163(a) and deduction thereof must be disallowed.

Klaassen v. Commissioner

76 T.C.M. 20 · United States Tax Court · Jul 2, 1998

All of petitioners' children qualify as petitioners' dependents within the meaning of section 151(c). 1 (...continued) issue, and all Rule references are to the Tax Court Rules of Practice and Procedure. … Again as the Supreme Court has stated: in the absence of a clearly expressed legislative intention to the contrary, the language of the statute itself must ordinarily be regarded as conclusive.

Richards v. Commissioner

77 T.C.M. 2006 · United States Tax Court · May 14, 1999

Petitioners have not shown how these expenses, which are clearly personal, are related to a trade or business. Mr. … , some of these expenses are not deductible business expenses.6 Therefore, without any help from the record, we 6 It is well settled that clothing that is suitable for general or personal wear does not qualify

Blake v. Commissioner

42 T.C.M. 1336 · United States Tax Court · Oct 1, 1981

However, he did not make payments in respect of every use by him, and there was no clearly established policy, or explicitly articulated agreement between petitioner and his corporation, specifying when he would or would … Blake is a highly intelligent person, and the evidence clearly establishes that he was made aware of the necessity of obtaining charters for at least 20 to 25 weeks a year which might *229 produce some profit if depreciation

SOSKIS v. COMMISSIONER

37 T.C.M. 1851-49 · United States Tax Court · Dec 19, 1978

establish that she provided more support for the child during the taxable year than did the other parent. … None of the values established above account for furnishings supplied by the mother and step-father.

Howard v. Commissioner

41 T.C.M. 1554 · United States Tax Court · May 21, 1981

established to the contrary. … Commissioner , 68 T.C. 696 , 701 (1977) . *514 We think the record clearly shows that Mrs. Howard wrote with the objective of making a profit. In addition to Mrs.

Knauss v. Comm'r

89 T.C.M. 668 · United States Tax Court · Jan 18, 2005

First, to qualify for the Cohan rule, a taxpayer must show that some expenditure in fact occurred and only its precise amount lacks direct proof. See Cohan v. … Coast Guard certificate of inspection, qualified by minor deficiencies, was issued at the same time.

Estate of Wedum v. Commissioner

51 T.C.M. 1225 · United States Tax Court · Jun 18, 1986

The residue of decedent's estate passed to the Wedum Foundation, a qualified charitable organization. … The facts in Byrum, however, are clearly distinguishable from those in the instant case. Mr. Byrum created an inter vivos trust to which he transferred shares of stock in three closely-held corporations.

Syracuse v. Commissioner

42 T.C.M. 288 · United States Tax Court · Jun 30, 1981

The factors enumerated above which indicate that petitioner was engaged in the landfill business more than adequately establish that petitioner was engaged in that business on his own account and not on behalf of the DeMaltie … See . *417 In , the Supreme Court stated that: * * * in determining whether a bad debt has a "proximate" relation to the taxpayer's trade or business, as the Regulations specify, and thus qualifies as a business bad debt,