Case law

Sealy v. Commissioner

39 T.C.M. 847 · United States Tax Court · Jan 14, 1980

contracts because of lack of persons qualified to act as consultants to its clients. … establishes to the contrary.

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.

Kaonis v. Commissioner

37 T.C.M. 792 · United States Tax Court · May 17, 1978

These expenditures clearly added to the value of the property and were not made to restore it to its previous condition. … However, in our view, the record establishes that petitioner withdrew the water softener from operation believing it to be totally worthless and of no further use.

Allison Corp. v. Commissioner

36 T.C.M. 689 · United States Tax Court · May 31, 1977

The evidence presented by petitioner clearly establishes *300 that Loulu Seltzer performed extensive and valuable services for the corporation in each of the two years here in issue, and we do not understand the Commissioner … Loulu was well qualified to serve in this capacity, having devoted long years with her husband to the establishment and running of a successful textile products business.

Benton v. Commissioner

27 T.C.M. 332 · United States Tax Court · Apr 15, 1968

The only issue for decision is whether petitioner's gifts in trust of rights to receive the income and, under certain circumstances, part of the corpus of an irrevocable trust established by petitioner are gifts of future … Clearly, the Trustee *251 is given discretion as to whether to distribute the income or to hold it, not merely as to the manner in which he can distribute it.

Garavaglia v. Comm'r

114 T.C.M. 7 · United States Tax Court · Jul 3, 2017

Per your representative, the decision document and computation clearly demonstrate that interest was not included. … Per your representative, the decision document and computation clearly demonstrate that interest was not included.

Carreon v. Comm'r

107 T.C.M. 1040 · United States Tax Court · Jan 9, 2014

Carreon failed to report qualified dividend income of $101,000 and Schedule E rents received of $15,925 for the taxable year 2006; (4) Mr. … Carreon did not clearly maintain a complete set of books. Therefore, this factor weighs slightly in favor of a finding of civil fraud. 3. Mr.

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.

Hawkins v. Commissioner

53 T.C.M. 780 · United States Tax Court · May 5, 1987

Petitioners did not establish a trust, offered no evidence in support of the deduction, failed to establish that the $3,000 payment entitled them to receive any tax counsel, and did not argue the issue on brief. … Petitioners claimed deductions and credits that were clearly not allowable.

Tabbi v. Commissioner

70 T.C.M. 836 · United States Tax Court · Sep 28, 1995

Also, petitioners have not established the value of the assets they received from Americana when it liquidated. … Whether Petitioner Qualifies as an Innocent Spouse a. Background We next decide whether petitioner wife qualifies as an innocent spouse under section 6013(e).

CANNON v. COMMISSIONER

82 T.C.M. 851 · United States Tax Court · Nov 5, 2001

The bankruptcy court further held that the action was barred by the statute of limitations and that the former INS employee should prevail on his claim of qualified immunity, stating: “No evidence was adduced in response … Petitioner’s burden with respect to deductions is well established. See, e.g., Rockwell v. Commissioner, 512 F.2d 882 (9th Cir. 1975), affg. T.C. Memo. 1972-133.

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 -

John C. Bedrosian & Judith D. Bedrosian v. Commissioner

143 T.C. No. 4 · United States Tax Court · Aug 13, 2014

Both partners of Stone Canyon were passthrough partners; as a result it did not qualify as a small partnership and was subject to the TEFRA procedures. … Determination To Apply the Normal Deficiency Procedures The record in this case clearly establishes that the IRS selected the normal deficiency procedures to audit Stone Canyon’s return.

Amerco v. Commissioner

96 T.C. 18 · United States Tax Court · Jan 24, 1991

As a notice issued AMERCO & Subsidiaries states: you have not established that insurance was purchased. … Risk distribution was clearly present in the transactions at issue: Republic Western’s insurance business was diverse, multifaceted, and, as stated, involved a substantial amount of outside risks.

Joyner Family Limited Partnership, Gary Joyner Revocable Trust, A Partner Other Than the Tax Matters Partner v. Commissioner

2019 T.C. Memo. 159 · United States Tax Court · Dec 11, 2019

Dealers of real property (other than unimproved residential lots) or inventories of personal property do not qualify for section 453 reporting. Id. subsecs. (b)(2), (l)(1). … However, the facts establish that the mobile homes were permanently affixed to the land.

Frazier v. Commissioner

35 T.C.M. 676 · United States Tax Court · May 17, 1976

The first condition in section 152(e)(1), that the children must be in the custody of one or both of the parents for over half of the calendar year, has clearly been satisfied. … establish that he provided more for the support of such child during the calendar year than the parent not having custody.

Willis v. Commissioner

29 T.C.M. 2 · United States Tax Court · Jan 6, 1970

Petitioner clearly qualifies under the general rule of section 152(e)(1) for the personal exemption deductions for his three daughters. … Brown, 48 T.C. 42 , 44 (1967). *361 Consequently, we are constrained to hold that petitioner has not established the total support of Mary and Michael for 1967 and therefore has failed to meet his burden of proof with respect

Lysek v. Commissioner

34 T.C.M. 1267 · United States Tax Court · Sep 22, 1975

By comparison, respondent presented two well-qualified timber valuation experts and questioned them in detail as to the bases for their determinations. … California law clearly establishes that the landowner is entitled to recover the profit made by the trespesser in addition to the value of the timber cut. Crofoot Lumber, Inc. v. Ford, 191 Cal. App. 2d 238 , 12 Cal.

Ebner v. Commissioner

17 T.C.M. 550 · United States Tax Court · Jun 9, 1958

We believe the statutory requirements, that an expense to be deductible must be ordinary and necessary, are clearly met by the facts in the instant case, when examined in the light of the decided cases on the subject. … were in fact made, and qualify under the Code as ordinary and necessary expenses.

Kopty v. Comm'r

94 T.C.M. 480 · United States Tax Court · Nov 21, 2007

As completed by petitioner, the application states that petitioner wanted to establish a “Rollover IRA”. … Rul. 81-158, 1981-1 C.B. 205 (holding that, for purposes of section 402, the distributee received shares from an employer established profit-sharing plan that qualified under section 401(a) when the trustee of the plan