Case law

Birnbaum & Manaker, P.C. v. Commissioner

66 T.C.M. 1087 · United States Tax Court · Oct 20, 1993

Clearly, the evidence presented in this case does not show the requisite enumerated elements to estop respondent. … Such a taking for personal inurement would clearly exemplify a section 165 loss.

Gaw v. Commissioner

66 T.C.M. 466 · United States Tax Court · Aug 24, 1993

In 1977, petitioner established a residence in the United States in order to qualify for U.S. citizenship. In 1980, he became a naturalized citizen of the United States. … The IRS was obligated to send the notice of deficiency to her at the Stubbs Road address, and it is clearly valid as to her.

Willamette Indus. v. Commissioner

64 T.C.M. 202 · United States Tax Court · Jul 16, 1992

"The value of exportable timber should clearly reflect the higher price obtainable for export timber within the framework of the comparable sales method." 5. … The record clearly shows that during the years in issue the bidders could not have purchased the standing timber without adding an assumed inflation rate factor.

John U. Fazi and Sylvia Fazi v. Commissioner

105 T.C. No. 29 · United States Tax Court · Dec 19, 1995

P, a dentist, incorporated C and established three pension plans. P was an employee of C. Plan 2 was frozen in 1982. Plan 2 was merged into plan 1 in 1986. … The merged amount is clearly greater than 25 percent of the gross income amount.

Allen v. Commissioner

78 T.C.M. 828 · United States Tax Court · Nov 24, 1999

Clearly, David's “story” was a fabrication; there is no proof or reason to believe that a “Mrs. Allen” existed. … Often a single one of them may establish and stamp a transaction as fraudulent.

Chambers v. Comm'r

101 T.C.M. 1550 · United States Tax Court · May 31, 2011

The Commissioner bears the burden of proving fraud and must establish it by clear and convincing evidence. See sec. 7454(a); Rule 142(b). … For instance, petitioners established several other bank accounts for Biblical Church, and all of those accounts have the correct EIN.

Ajah v. Comm'r

2010 T.C. Summary Opinion 90 · United States Tax Court · Jul 8, 2010

In establishing whether a taxpayer’s real property activities result in passive activity losses, each interest in rental real estate is treated as a separate rental real estate activity unless the qualifying taxpayer makes … Ajah argues that she qualifies as a real estate professional for the year in issue.

Schwab v. Commissioner

67 T.C.M. 3004 · United States Tax Court · May 25, 1994

Respondent concedes that the interest in the subject property passed from the partnership to AFT during 1983 is a "qualified real property interest" within the meaning of section 170(h)(1)(A), that AFT is a "qualified organization … The restrictions clearly affect potential use of the land and value of the remaining rights. Accordingly, we reject House's appraisal of the easement at zero.

Estate of Wilson

64 T.C.M. 576 · United States Tax Court · Aug 24, 1992

Wilson qualifies for the marital deduction. … Our interpretation of the instrument in this case clearly requires us to conclude that Mrs. Wilson's command over the income made it virtually hers.

Moyer v. Comm'r

109 T.C.M. 1217 · United States Tax Court · Mar 16, 2015

Pe- titioner does not contend, and the evidence does not establish, that the burden of proof shifts to respondent under section 7491(a) as to any issue of fact. … Given the limited scope of the SLS business, the automobile in question was clearly used for business purposes infrequently, and petitioner has not established the actual extent of its business use.

Charles Brumbaugh & C. E. Holifield v. Commissioner

2018 T.C. Memo. 40 · United States Tax Court · Apr 3, 2018

But assuming arguendo that N444SS was a “significant participation activity,” BLH clearly was not. That is because petitioner during 2007 devoted well in excess of 500 hours to BLH. … Petitioner has not identified any other activity that could possibly qualify as a “significant participation activity.”

Estate of Vahlteich v. Commissioner

67 T.C.M. 2704 · United States Tax Court · Apr 18, 1994

Code Ann. sec. 5731.131 " (Page 1991), or "qualified terminable interest marital deduction property". … Such an intent is seen clearly from Paragraph First of the Will which provides that "All transfer, estate or inheritance taxes * * * in relation to any trust * * * included as part of my taxable estate, shall be paid as an

Beck v. Commissioner

48 T.C.M. 1425 · United States Tax Court · Oct 17, 1984

Even if petitioner's arguments in this regard had any merit, wages received by petitioner prior to December 1977 could not be retroactively immunized from tax liability. 9. Following McGahen v. … Having invoked the jurisdiction of this Court, petitioner cannot abandon an issue in the hope of finding a warmer reception for clearly unwarranted and frivolous arguments on appeal. Section 7482. 12.

Reiner v. Commissioner

24 T.C.M. 1005 · United States Tax Court · Jul 20, 1965

The Commissioner of Internal Revenue issued a letter ruling *141 to the effect that the gain on the sale qualified as capital gain. … of a business do not qualify as deductions under section 174 .

KIRO, Inc. v. Commissioner

51 T.C. 155 · United States Tax Court · Oct 28, 1968

The burden is upon petitioner to establish the amount of the deduction it claimed. Burnet v. Houston, 283 U.S. 223 . … In other words, petitioner’s bold logic seems to be that where a taxpayer finds himself unable to qualify for this liberal income-forecast method of amortization, he is entitled to an even more liberal method. * * * We do

Computer Sciences Corp. v. Commissioner

63 T.C. 327 · United States Tax Court · Dec 16, 1974

On the other hand, petitioner’s officers considered the experience with processing the 1964 returns had established the concept in the minds of members of prestigious accounting firms around the country that the service was … Since Computax was aimed at a nationwide market, the question was raised whether petitioner might otherwise have to qualify to do business in States in which its only business was Computax.

Allen v. Comm'r

89 T.C.M. 1310 · United States Tax Court · May 23, 2005

Capoeman, 351 U.S. 1, 6 (1956), has stated that “to be valid, exemptions to tax laws should be clearly expressed.” … By establishing the taxability of the $57,845 petitioner received from the tribe in 2001 and as to the self-employment tax due on the $33,295 that petitioner received for her work as  - 10 -

MCGRATH v. COMMISSIONER

84 T.C.M. 238 · United States Tax Court · Sep 18, 2002

testified that he could not “get a competitive bid” for the Improvements because of the lack of a local contractor who could do the work, he testified: And it was important for us in the business to be established … QUALIFIED LESSEE CONSTRUCTION ALLOWANCES FOR SHORT-TERM LEASES. (a) In General.

Frysinger v. Commissioner

39 T.C.M. 1287 · United States Tax Court · Mar 24, 1980

, or his delegate, does clearly reflect income. … A determination by the Commissioner that a taxpayer's method of accounting does not clearly reflect income will not be overturned by the court unless the taxpayer establishes that the Commissioner *516 abused his discretion

Handy v. Commissioner

42 T.C.M. 593 · United States Tax Court · Aug 10, 1981

Morgan in the other] desires to establish a rollover individual retirement account as described in section 408(a) of the Internal Revenue Code of 1954 " and that "Contributions to the Account shall be limited to 'rollover … Morgan if such interests are determined by this Court not to qualify as rollover distributions or if the distributions which Mr. Handy and Mr.