Case law

Florida Hosp. Trust Fund v. Commissioner

103 T.C. 140 · United States Tax Court · Aug 4, 1994

United States, supra at 8, the Supreme Court held that a cooperative organization established to provide laundry services for its member hospitals does not qualify for exempt status on the ground that laundry services are … As we see it, petitioners’ activities clearly fall within the literal and intended scope of section 501(m).

Estate of McAllister v. Commissioner

54 T.C. 1407 · United States Tax Court · Jun 25, 1970

That Michigan establish a foundation in Canada; 2. that the foundation qualify for Canadian tax exemption; and 3. that the trustees of the decedent’s estate be satisfied with the foundation as completed. … As to the second we find the decedent’s will clearly drawn.

Coshocton Sec. Co. v. Commissioner

26 T.C. 935 · United States Tax Court · Aug 14, 1956

However he contends that petitioner has not sustained the burden of establishing the existence of reasonable cause for failure to file personal holding company returns for the years in question. … He argues that this is clearly shown by virtue of the fact that petitioner never attempted to ascertain its true status as to whether it was a personal holding company.

Suzy's Zoo's v. Commissioner

114 T.C. 1 · United States Tax Court · Jan 6, 2000

. — Nothing in this section shall require the capitalization of any qualified creative expense. (2) Qualified creative expense. — For purposes of this subsection, the term “qualified creative expense” means any expense— ( … As mentioned above, we find in the report of the House Ways and Means Committee that it clearly intended for that term to require that a qualified employee-owner and members of his family own “95 percent or more of the value

La Forge v. Commissioner

53 T.C. 41 · United States Tax Court · Oct 20, 1969

establishes to the contrary. … establishes to the contrary.

Doing v. Commissioner

58 T.C. 115 · United States Tax Court · Apr 25, 1972

Following the establishment of the FIF plan, contributions were made 'by petitioner under the said plan on a monthly basis until 1966. … QUALIFIED PENSION, PROFIT-SHARING, AND STOCK BONUS PLANS.

Brinley v. Commissioner

82 T.C. 932 · United States Tax Court · Jun 6, 1984

A taxpayer is allowed a deduction for any contribution "to or for the use of” a qualified religious organization. … Clearly, the LDS Church did not have direct control over the contributed funds because petitioners transferred the $942 to their son and the travel agent.

Groetzinger v. Commissioner

87 T.C. 533 · United States Tax Court · Aug 26, 1986

18-month period to exclude certain earned income from foreign sources during the qualifying period. … The record clearly establishes, and the petitioners do not dispute, that the employment agreement in form provided that ATC would grant the incentive stock option to Robert, alone.

Stauffer v. Commissioner

48 T.C. 277 · United States Tax Court · Jun 14, 1967

In tbe case of a reorganization qualifying under section 368(a) (1) (F) (whether or not such reorganization also qualifies under any other provison of section 368(a) (1)), the acquiring corporation shall be treated (for purposes … The record establishes here that Stauffer sales held firm in September 1959 and in fact showed an increase.

Solano v. Commissioner

62 T.C. 562 · United States Tax Court · Jul 31, 1974

Such a result is clearly inconsistent with the implications of section 981 and its legislative history and with our decision in Katrushka J. Parsons, 43 T.C. 331 (1964). … This situation is distinguishable from that in which a citizen earned income that qualifies for exemption under section 911 and that is in part attributed by community property law to a spouse who is a citizen not qualifying

Bayley v. Commissioner

35 T.C. 288 · United States Tax Court · Nov 18, 1960

The above-mentioned regulations and committee report indicate clearly that, with one exception, “on the job training” does not in itself qualify the trainee as “a full-time student at an educational institution.” … The facts of the instant case do not, in our opinion, establish that the petitioners physically occupied or lived in the new residence on or before October 15, 1955, the date when the statutory 18-month period expired.

Sanford v. Commissioner

50 T.C. 823 · United States Tax Court · Sep 9, 1968

That the regulations plainly support the Commissioner’s position 5 is not disputed, and, in our judgment, they are clearly valid. Petitioner ignored them at his peril. … Thus, (e) (1) makes clear that subsection (a) may not be relied upon to disallow deductions for “business meals” that qualify under (e)(1).

Calhoun Academy v. Commissioner

94 T.C. 284 · United States Tax Court · Mar 1, 1990

These private schools bore a presumption of racial discrimination that could be rebutted only by evidence that would “clearly and convincingly reveal objective acts and declarations establishing that the absence of blacks … For a school bearing an inference of racial discrimination, the inference “may be overcome by evidence which clearly and convincingly reveals objective acts and declarations establishing that such is not proximately caused

Placko v. Commissioner

74 T.C. 452 · United States Tax Court · May 28, 1980

Although the payments in the instant case clearly were not strike benefits, we believe those factors are relevant here in considering all the facts and circumstances for determining whether the payments qualify as gifts. … Clearly, the payments were received by petitioner not from individuals, but rather from a union of which he was a member.

Acme Breweries v. Commissioner

14 T.C. 1034 · United States Tax Court · May 31, 1950

leveled off to 12.2 gallons in 1938 and 12.5 gallons in 1939, and the California average per capita consumption reached a peak of 12.4 gallons in 1937 and leveled off to 11.3 gallons in 1938 and 11.4 gallons in 1939, thus clearly … (a) General Rule. — In any case in -which the taxpayer establishes that the tax computed under this subchapter (without the benefit of this section) results in an excessive and discriminatory tax and establishes what would

Intermet Corp. v. Comm'r

117 T.C. 133 · United States Tax Court · Oct 2, 2001

In holding for the taxpayer, the District Court cited the plain language of section 172(f)(1)(B), stating: The statutory language clearly poses two restrictions upon application of the deduction in this case. … The liability for federal income tax deficiency interest arises out of 26 U.S.C. § 6601 (a) under a rate established by § 6621. The liability for workers’ compensation payments arises out of various state laws.

Reinhardt v. Commissioner

85 T.C. 511 · United States Tax Court · Sep 30, 1985

Petitioner desired to establish his own office in the Lapeer area. Petitioner first explored the possibility of establishing his own office in the Lapeer County area on or about January 1, 1979. … Here the stipulated facts clearly show that the distribution to petitioner was made "on account of’ the termination of his employment agreement on June 30, 1979, and petitioner does not suggest otherwise.

Fitzpatrick v. Comm'r

113 T.C.M. 1416 · United States Tax Court · May 24, 2017

To qualify as a prevailing party a taxpayer must establish that she (1) substantially prevailed with respect to the amount in controversy or the most significant issue or set of issues presented and (2) meets the applicable … Even if the Commissioner can establish that his position was substantially justified, a taxpayer can still be considered a prevailing party if she makes a qualified offer and “the liability of the taxpayer pursuant to the

Ofria v. Commissioner

77 T.C. 524 · United States Tax Court · Aug 31, 1981

This language is clearly sufficient to transfer any property interest CMC had in the technical data to the Air Force. … Petitioners have established that each of the value engineering proposals incorporated property, and we thus must determine whether such property qualifies as a capital asset under section 1221.

Smith v. Commissioner

83 T.C. 702 · United States Tax Court · Nov 23, 1984

When paragraph 2 is read in context with paragraphs 1 and 3 of article XV, however,' we find that the language of paragraph 2 does not clearly grant this exemption. In McCain v. … Section 912(1) expressly proscribes post differentials from qualifying for the section 912 income exclusion.