Case law

Porter v. Commissioner

51 T.C.M. 477 · United States Tax Court · Feb 13, 1986

In the instant case, the record clearly establishes that psychotherapy improved petitioner's *557 ability to practice as a psychiatrist. … The record clearly establishes that Dr. Beukenkamp was a highly respected psychiatrist and psychoanalyst with more than 30 years of psychiatric experience.

Nicholson v. Commissioner

65 T.C.M. 2478 · United States Tax Court · Apr 26, 1993

We fail to see, however, why the $ 41,531 is not most clearly reflected as income to CSN and not petitioner. … Respondent, for no clearly articulated reason, would allocate that income to petitioner (individually).

Justice Steel, Inc. v. Commissioner

41 T.C.M. 209 · United States Tax Court · Oct 21, 1980

Under the facts presented, we fail to see how the payment qualifies. … However, the payment on behalf of John and Richard was in settlement of their obligation as guarantors of MMI, which had since ceased to exist.As clearly stated in Putnam v.

Eriksen v. Comm'r

104 T.C.M. 46 · United States Tax Court · Jul 12, 2012

The threshold issue for decision is whether respondent has clearly and convincingly proven that any of petitioners’ returns was false or fraudulent. … couple once during the years at issue, and he was unable at trial to recall preparing 4 There was in effect a countywide policy during the years at issue whereby petitioners could seek reimbursement for qualifying

McKenna v. Commissioner

39 T.C.M. 135 · United States Tax Court · Sep 11, 1979

However, a number of cases establish that the fact that services are required of all degree candidates is not, in and of itself, determinative; in order for payments to be excludable from income under such section, the payments … Johnson, 394 U.S. 741 , 751 (1969) : *161 the definitions supplied by the Regulation clearly are prima facie proper, comporting as they do with the ordinary understanding of "scholarships" and "fellowships" as relatively

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) .

Funk v. Commissioner

7 T.C. 890 · United States Tax Court · Sep 27, 1946

That the above regulation should be given weight is indicated clearly in Harrison v. … "Annually" qualifies both payment and accumulation, and circumstances at the end of each year are a definite factor.

Kulka v. Commissioner

5 T.C.M. 829 · United States Tax Court · Sep 30, 1946

The evidence shows, clearly and without contradiction, that the original capital of the business was $1,000, furnished by Mr. Kulka. … It does establish that he spent from two-thirds to four-fifths of his time away from home on business.

Striker v. Comm'r

110 T.C.M. 623 · United States Tax Court · Dec 28, 2015

Both returns were prepared by a qualified income tax return preparer. … Exclusions from gross income are construed narrowly, and a taxpayer must clearly establish his entitlement to any such exclusion. Ibid.

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.

Clough v. Comm'r

93 T.C.M. 1170 · United States Tax Court · Apr 30, 2007

By letter dated June 14, 2005, Officer Boudreau advised petitioner that he did not qualify for a face- to-face hearing because the arguments he had presented were frivolous. … The record before us clearly establishes that the hearing officer in this case did not receive verification that a critical legal requirement for a valid 2000 assessment had been met.

Nahhas v. Comm'r

2007 T.C. Summary Opinion 28 · United States Tax Court · Feb 27, 2007

The Court concludes that the payments qualify as alimony under section 71(b)(1)(D). … Respondent has therefore satisfied his burden of production by establishing that petitioner filed her return late.

Upham v. Commissioner

57 T.C.M. 508 · United States Tax Court · May 24, 1989

The Partnership claimed a qualified investment of $ 5,053,333 for investment tax credit purposes. … The terms of the Distribution Agreement, though convoluted and complex, clearly indicate this to be the case.

Business Service Industries, Inc. v. Commissioner

51 T.C.M. 539 · United States Tax Court · Mar 4, 1986

We concluded that the list of customers constituted an intangible asset with an ascertainable value and a determinable useful life and therefore qualified for depreciation under section 167(a) . … We *542 also agree with petitioner that the location contracts in this case had an ascertainable useful life of 15 years, which was clearly determinable in the manner used by Mr.

Hardesty v. Commissioner

65 T.C.M. 2743 · United States Tax Court · May 24, 1993

To find that an underpayment exists for purposes of section 6653(b)(1) , we must satisfy ourselves that the evidence clearly and convincingly establishes an underpayment. … The second prong is met if we are satisfied that the evidence clearly and convincingly establishes that some (any) portion of the underpayment is due to fraud.

Lawrence F. & Sara L. Peek v. Commissioner

140 T.C. 216 · United States Tax Court · May 9, 2013

In 2001 Ps established traditional IRAs. … Section 4975(c)(1)(B) clearly provides that any ‘‘indirect * * * lending of money or other extension of credit between a plan and a disqualified

Vincent J. Apruzzese v. Commissioner

2019 T.C. Memo. 141 · United States Tax Court · Oct 21, 2019

This matter is clearly within the scope of our jurisdiction authorized by Congress in section 7623(b)(4). See Smith v. Commissioner, 148 T.C. at 453-454 (reviewing challenge to a final decision). … -9- [*9] Under this statutory scheme a whistleblower cannot qualify for a nondiscretionary award unless two conditions are met.

McKee v. Commissioner

50 T.C.M. 1473 · United States Tax Court · Nov 26, 1985

Here the applicable provisions are clearly written and obviate any need of judication given in their application. … We note that El Salvador and Nicaragua qualify for the waiver of residency period requirements. Rev. Proc. 81-23 , 1981- 1 C.B. 692 ↩ . 5.

Castillo v. Comm'r

105 T.C.M. 1455 · United States Tax Court · Mar 12, 2013

To the extent that the Hummer was used for personal and commuting travel, attaching a removable sign to the vehicle does not qualify the personal use as business use. … According to petitioner and the IRS examiner, various issues, including those deductions, were negotiated and compromised during the audit, and 100% business use of the vehicles was clearly an issue.

Schenk v. Commissioner

41 T.C.M. 455 · United States Tax Court · Dec 1, 1980

While $5,000 of petitioner's payment is clearly a deposit for unspecified goods, the remaining $20,000 is more difficult to categorize. … In fact, the payments established a general credit against which the taxpayer charged not only fertilizer but significant amounts of other chemicals, gasoline, cotton seeds, and unidentified supplies.