Case law

Lajtha v. Commissioner

20 T.C.M. 1426 · United States Tax Court · Sep 29, 1961

The respondent is apprehensive of possible claims which may arise from confiscation of American-owned property in Cuba and therefore urges that claims of this nature should not be allowed unless clearly proved by competent … A witness who was a qualified real estate appraiser and architect, was familiar with real estate market conditions in Budapest from 1938 to 1946 and familiar with this property, and who is now a licensed architect in New

Doerflinger v. Commissioner

20 T.C.M. 931 · United States Tax Court · Jun 21, 1961

expressed an intent to create the trust which petitioners allege was established. … Clearly, then, the transaction on which respondent has based his deficiency could not have legally occurred as respondent determined that it occurred.

Lovlien v. Commissioner

50 T.C.M. 1277 · United States Tax Court · Oct 7, 1985

It is well established that the documents which petitioner tendered to the Commissioner did not qualify as a return and that what *115 appeared thereon as his reasons for not filing a return or for not paying tax are utterly … Clearly, the facts now in the record sufficiently support the section 6651(a)(1) and 6653(a) additions to tax.

Foster v. Commissioner

57 T.C.M. 661 · United States Tax Court · Jun 7, 1989

The evidence clearly establishes that Mr. Whitfield received income as the result of his embezzlement scheme which was not reported. Mr. … In order to qualify for innocent spouse relief, Ms.

Burnside v. Commissioner

67 T.C.M. 2557 · United States Tax Court · Mar 30, 1994

Petitioners have established no nexus linking the distributions to health or accident recovery. 6 Thus, we hold that the Union Pacific distributions made to Mr. … More fundamentally, petitioners have not clearly established that the Union Pacific distributions were from disability plans described in the Railroad Retirement pamphlet.

Else v. Commissioner

47 T.C.M. 941 · United States Tax Court · Jan 18, 1984

Clearly, they would have been interested in characterizing a part of the transaction as one which would entitle *661 one or both of the corporations to take a current deduction. … Consequently, petitioners *662 clearly do not qualify for any credit under section 31(b).

Sanders v. Commissioner

19 T.C.M. 323 · United States Tax Court · Mar 31, 1960

Petitioner contends that her travel expenses clearly qualify as deductions under Regs.section 1.162-5(a). 2 *231 *232 Respondent argues, in consonance with his determination, that the expenses were personal, under Regs. section … If it is customary for other established members of the taxpayer's trade or business to undertake such education, the taxpayer will ordinarily be considered to have undertaken this education for the purposes described in

Nelson v. Commissioner

27 T.C.M. 158 · United States Tax Court · Feb 27, 1968

Removal of a piece of the bark from an infested pine will reveal an array of winding galleries on the inner bark and on the wood surface, a characteristic which clearly distinguishes the presence of the southern pine beetle … This appraiser, however, recognizes the value of expert opinion of losses established on perennial trees and shrubs commonly purchased from nurseries, as their value is established, on the loss from the freeze, in the market

Mangrum v. Commissioner

47 T.C.M. 1273 · United States Tax Court · Mar 14, 1984

The statute and the regulations clearly establish that the time limitations of section 1402(e)(2) are mandatory and must be strictly complied with. 3 Petitioner was not a member of a religious sect such that he would qualify … This Court has previously considered the constitutional arguments made herein by petitioner, and it is clearly established that the self-employment tax provisions are constitutional as applied to petitioner.

Winston v. Commissioner

48 T.C.M. 55 · United States Tax Court · May 8, 1984

None of the evidence establishes that petitioner, in making his claimed contribution, parted with dominion and control of a gift in the form of cash or property. … Deductions are clearly matters of legislative grace. New Colonial Ice Co. v. Helvering, 292 U.S. 435 (1934) .

Mitchell v. Comm'r

131 T.C. 215 · United States Tax Court · Dec 15, 2008

payable with respect to a participant under a plan; (2) clearly specifies facts required by section 414(p)(2) ; and (3) does not alter the amount or form of the plan benefits. … Are courts to read section 7463(b) as prohibiting the use of our decisions in S cases to establish this jurisdictional prerequisite when those decisions are explained by summary opinions? The answer is "no."

Estate of Applestein v. Commissioner

80 T.C. 331 · United States Tax Court · Feb 2, 1983

and loans along with his indiscriminate use of the various brokerage accounts, petitioner attempted to shift current income tax liability resulting from the stock trading to the children. 11 Petitioner did not follow the clearly … Petitioner Louis Applestein duly qualified as administrator of his late wife’s estate and was issued letters of administration by the Mercer County Surrogate’s Court on May 31,1974.

Campbell v. Commissioner

81 T.C.M. 1241 · United States Tax Court · Feb 28, 2001

Section 108(a)(1)(C) excludes from gross income discharge of indebtedness income if the indebtedness discharged is qualified farm indebtedness. … Deductions are a matter of legislative grace, and the burden of clearly showing the right to the claimed deduction is on petitioner. See Rule 142(a); INDOPCO, Inc. v.

Pacific Northwest Food Club, Inc. v. Commissioner

23 T.C.M. 29 · United States Tax Court · Jan 20, 1964

Fomco had not established credit in the business community. The agreement contained a schedule of the packing charges. … Petitioner clearly has the burden of proving it is entitled to a bad debt deduction.

Qunell v. Comm'r

2016 T.C. Summary Opinion 86 · United States Tax Court · Dec 19, 2016

Exclusions from gross income are construed narrowly and a taxpayer must clearly establish his entitlement to any such exclusion. Eram v. Commissioner, at *10. … Section 911(a) provides that a “qualified individual” may, subject to limitations set forth in subsection (b)(2), elect to exclude from gross income his or her “foreign earned income.”

John Miller Elec. Co. v. Commissioner

4 T.C.M. 1023 · United States Tax Court · Nov 26, 1945

Pierce, president, by his wife, and by his four children, except for qualifying shares owned by directors. Pierce owns 20 percent of the stock, his wife owns 20 percent, and his children own 60 percent. … is contending here that the amounts paid to Pierce in the taxable years by petitioner represented more than compensation for services, and included a distribution of dividends in the guise of salary, his argument is not clearly

Epperson v. Commissioner

50 T.C.M. 561 · United States Tax Court · Jul 29, 1985

However, not all of the petitioner's transportation expenses qualify for the exception to the general rule against the deductibility of commuting expenses. The New Wales and the St. … In the present case, the evidence in the record clearly and convincingly establishes that the petitioner fraudulently underpaid his tax for 1981.

Smith v. Commissioner

51 T.C.M. 1114 · United States Tax Court · Jun 4, 1986

However, the Supreme Court of Tennessee has stated that: There is a broad distinction between a gift direct to a charity or charitable institutions already established, and a gift to a trustee, to be by him applied to a charity … The evidence in this case is clearly insufficient to overcome this presumption. In conclusion, petitioner's arguments have not convinced us that the deed of transfer created a charitable trust.

Battaglia v. Commissioner

42 T.C.M. 817 · United States Tax Court · Aug 24, 1981

Indeed, the purchase agreement clearly contemplated the continuing existence of the partnership until the transfer of its assets to the corporation. … The fact that all of the income reported on the final partnership return was allocated to petitioner does not establish that petitioner purchased Torchia's partnership interest.

Families Against Gov't Slavery v. Comm'r

2007 T.C. Memo. 49 · United States Tax Court · Mar 5, 2007

and irrelevant photographs.3 On August 4, 2004, respondent’s Exempt Organizations Division mailed to petitioner a proposed denial of petitioner’s requested tax-exempt status, concluding that petitioner had not established … Proc. 86-43, supra, clearly apply to the activities of petitioner.