Case law

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

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.

Giberson v. Commissioner

44 T.C.M. 154 · United States Tax Court · Jun 16, 1982

Commissioner, 48 T.C. 629 (1967) , affd. 394 F.2d 494 (1st Cir. 1968) . *424 Respondent concedes the medical insurance plan established in 1960 is qualified but urges that the existence of the supplemental reimbursement plan … With respect to skill and level of responsibility, his duties clearly distinguished him as a key employee.

Javorski v. Comm'r

2010 T.C. Summary Opinion 136 · United States Tax Court · Sep 13, 2010

Petitioner had dual motives for establishing Lucca. One reason was to fill a niche in the Vancouver furniture market. … Deduction of Interest as Qualified Residence Interest Petitioners’ alternative argument is that the interest paid on the loans is qualified residence interest.

International Postgraduate Medical Foundation v. Commissioner

56 T.C.M. 1140 · United States Tax Court · Jan 24, 1989

The record does not establish when those addresses were effective. ↩ 3. … nonexempt purpose. * * * The regulations and cases clearly contemplate that a single activity may be carried on for more than one purpose.

Simon v. Comm'r

103 T.C. 247 · United States Tax Court · Aug 22, 1994

The dissenting opinions would resurrect the obligation to establish an asset's actual expected useful life and the actual expected decrease in value over that life, in order to qualify for a section 168 deduction. … Determinable Useful Life The record in this case clearly shows that the Tourte bows have no determinable 3 useful life.

Krueger v. Commissioner

52 T.C.M. 1429 · United States Tax Court · Jan 20, 1987

Fraud can seldom be established by direct proof of the taxpayer's intention; therefore, the taxpayer's entire course of conduct must be considered, and fraudulent intent can be established by circumstantial evidence. … The record does not establish where the Lambert Electric Company and the W.E.

Tranquilli v. Commissioner

39 T.C.M. 874 · United States Tax Court · Jan 17, 1980

None of the organizations claimed as dependents by petitioner qualify as "individuals" and, therefore, these exemptions are disallowed. … Respondent must establish fraud for each individual year in issue. Stone v. Commissioner , 56 T.C. 213 , 220 (1971) . This burden may be met with circumstantial evidence, Powell v.

Cranley v. Commissioner

20 T.C.M. 20 · United States Tax Court · Jan 18, 1961

The Foundation established the only artery bank in Cincinnati at a local hospital. … We add that a foundation may qualify under section 170(c)(2)(B) and (C) as to one period and fail to qualify with respect to another.

Edgar v. Commissioner

56 T.C. 717 · United States Tax Court · Jul 8, 1971

Clearly, it was anticipated that the loans would be repaid only out of the security, and BYU acquired the stock subject to that understanding. … An irrevocable dedication of property to a class consisting of tax-exempt hospitals, churches, or schools would qualify for the additional 10 percent under this latter provision. Alice Tully, 48 T.C. 235 (1967).

Everett Assocs. v. Comm'r

103 T.C.M. 1773 · United States Tax Court · May 17, 2012

Respondent asserts that those calculations reflect an application of the general underpayment rate established under section 6621. … The court further found that the debtor’s plan clearly “did not provide for deferred cash payments”, but instead anticipated payments “as soon as the IRS’ claim became an allowed claim.” Id.

Komarek v. Commissioner

26 T.C.M. 523 · United States Tax Court · May 19, 1967

Granted that no one of the foregoing elements standing alone would be fatal to petitioner's case, we think that they make clearly inapplicable our decisions in Thomas H. … Respondent determined that the Komarek Trust did not qualify under section 170 and accordingly denied the deduction. The Komarek Trust was established by petitioner and his wife.

Estate of Heinold v. Commissioner

24 T.C.M. 26 · United States Tax Court · Jan 15, 1965

Such shares do not qualify for the marital deduction because not shown to be held jointly by decedent and his surviving spouse. 3. … Petitioner contends that this clearly establishes that the estate *356 is entitled to include the proceeds of the policies in computing the amount of the marital deduction. We disagree.

Shahram Kohan & Yonina Kohan v. Commissioner

2019 T.C. Memo. 85 · United States Tax Court · Jul 9, 2019

But the evidence established that Dr. Kohan’s brother was a mere nominee. When Dr. … Reas- onable cause can be shown by good-faith reliance on the advice of a qualified tax professional. Sec. 1.6664-4(b)(1), (c), Income Tax Regs.

Beer v. Commissioner

45 T.C.M. 401 · United States Tax Court · Dec 27, 1982

for lack of consideration; 2. petitioner asserts that respondent erred in attempting to impose the Federal income tax on his salary as a Michigan state court judge, petitioner claiming that such salary is constitutionally immune … Such salaries, being clearly included within the provisions of section 61, are taxable. 3.

L. R. Schmaus Co. v. Commissioner

26 T.C.M. 959 · United States Tax Court · Oct 11, 1967

He testified that he could not think as clearly after these tragedies, and we believed him. … Hammersmith had been employed by the association as its secretary since 1946, and was well qualified to testify as to Schmaus's reputation.

Old Orange County Apple Brandy Distillery, Inc. v. Commissioner

14 T.C.M. 1235 · United States Tax Court · Nov 30, 1955

He did not find that the accounts of the corporation were inadequate, however, to clearly reflect the corporation's income, and he was able to clarify a good many discrepancies. … The accounting records of the corporation were sufficient to clearly and correctly reflect the income of the corporation for the taxable years.

Griffith v. Commissioner

37 T.C.M. 1651 · United States Tax Court · Oct 3, 1978

three qualifying criteria in the case of Commissioner v. … Petitioners have clearly shown that they maintained two places of abode during 1974. This alone is not enough. If petitioners had continued reading Tucker v.

Cadwell v. Commissioner

43 T.C.M. 1242 · United States Tax Court · Apr 29, 1982

Gross established a checking account in the name of CII with respect to which she had sole authority to draw upon. The checks from Armour-Dial were deposited in that account. When Mrs. … To pay for all these items *526 was clearly beyond the means of the Cadwells, and their acquisitions should have given Mr. Cadwell additional reason for inquiry. Mrs.

S. Loewenstein & Son v. Commissioner

21 T.C. 648 · United States Tax Court · Jan 29, 1954

Clearly the instant case presents no such an arrangement as was involved in that case. … The petitioner contends that therefore the drafts evidenced its indebtedness to the sellers of the *659 cattle and qualified as bills of exchange within the intendment of section 719 (a) (1) of the Code.