Case law

Ellis v. Commissioner

40 T.C.M. 267 · United States Tax Court · Apr 28, 1980

at different times, which, as to amount or duration, are indefinite, as distinguished from installment payments which are said to be payments made periodically of amounts equal or unequal, as portions of a definite and established … Coleman however is clearly distinguishable. In that case, a divorce was granted on the pleadings by the lower court on June 24, 1976 with the issue of alimony reserved for a future trial.

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.

Goldman v. Commissioner

21 T.C.M. 181 · United States Tax Court · Feb 23, 1962

loans, even if worthless in 1956, do not qualify as business bad debts within the meaning of section 166 of the Internal Revenue Code of 1954 . … We believe these events clearly establish the worthlessness in 1956 of petitioner's loans to the corporation. But we do not believe these loans qualify as business debts.

Estate of Bessie I. Mueller, John S. Mueller, Personal Representative v. Commissioner

107 T.C. No. 13 · United States Tax Court · Nov 5, 1996

Supp. 677, 681-682 (D.N.H. 1994) (parent corporation and subsidiary not qualified as member of affiliated group). … Dalm, 494 U.S. 596 (1990), clearly establishes, a taxpayer asserting equitable recoupment may not affirmatively collect the time-barred overpayment of tax, but may only use equitable recoupment to reduce the Government

Quartz Laboratories, Inc. v. Secretary of War

11 T.C. 626 · United States Tax Court · Oct 18, 1948

It is an established fact that only Ziegler had the technical "know-how" requisite to set up the manufacturing plant. … The compensation of $ 22,001.09 received by Aileen Williams for the services she rendered Quartz is clearly unreasonable. The services she rendered have been detailed in our findings.

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.

C. D. Johnson Lumber Corp. v. Commissioner

12 T.C. 348 · United States Tax Court · Mar 17, 1949

He immediately qualified, and continued operation of the properties until his discharge by the court on January 13, 1936. … Cf. ; . *290 The facts established justify an application of the above principles.

Route 231, LLC v. Comm'r

107 T.C.M. 1155 · United States Tax Court · Feb 24, 2014

establish that the transfers do not constitute a sale.” … appraisal prepared by a qualified appraiser substantiated the fair market value of the donation; (3) the qualified appraisal was signed by the qualified appraiser, who had to be licensed in Virginia, and a copy of the

Adcock v. Commissioner

66 T.C.M. 1103 · United States Tax Court · Oct 21, 1993

Here, it has been clearly established that a substantial amount of sales were made by Twentieth Century to Mobile Paint during each year and that Mr. … Adcock qualifies as an innocent spouse pursuant to section 6013(e) with respect to the deficiency for 1986.

Bosher v. Commissioner

30 T.C.M. 57 · United States Tax Court · Jan 18, 1971

Respondent disallowed the deduction in full on the ground that petitioner failed to establish that she furnished the main support of the children. … establishes that she provided more for the support of the children during the year than the non-custodial parent.

Cecere v. Commissioner

34 T.C.M. 1593 · United States Tax Court · Dec 31, 1975

Having held that the return for 1967 was joint, we must decide whether Joan Cecere qualifies as an "innocent spouse" under section 6013(e) . To qualify as an "innocent spouse" Joan Cecere must satisfy three criteria. … Petitioners failed to establish how substantial the Silver Bay property is.

Sherwin-Williams Company Employee Health Plan Trust v. Commissioner

115 T.C. No. 33 · United States Tax Court · Nov 9, 2000

We may, and we shall in this instance, disregard a stipulation between the parties where the stipulation is clearly contrary to the facts established by the record. See Cal-Maine Foods, Inc. v. … We acknowledge that the foregoing instructions to Forms 990- T are not as clearly stated as section 512(a)(3)(B) is.

Curtis K. Kadau & Lori A. Kadau, Curtis K. Kadau, Personal Representative

United States Tax Court · Jul 31, 2025

We find that the premiums simply did not correlate with the risks assumed and the RMC Group, by their actions explained below, clearly agreed. … Rul. 2002- 89 has not been established. Dr.

Bloomfield S.S. Co. v. Commissioner

33 T.C. 75 · United States Tax Court · Oct 22, 1959

In its income tax return for its fiscal year ending November 30, 1951, the petitioner deducted as a business expense the amount of $ 550,846.78 expended to qualify the vessels for operation. … Regulations of the administrative agency charged with the sale of such vessels clearly indicate an intent, and provide a procedure to make available vessels which will be ready, when purchased, for use of commercial cargo

Mwangachuchu v. Comm'r

103 T.C.M. 1466 · United States Tax Court · Mar 26, 2012

Rules of Evidence, or qualified as a certified foreign business record under rule 902(12). … However, the record clearly shows that respondent has met the burden of production.

Fenderson v. Comm'r

2007 T.C. Summary Opinion 191 · United States Tax Court · Nov 13, 2007

Some of the entries contained in petitioner’s calendar are clearly personal in nature. For example, on July 4, petitioner noted “Carol’s house, take salad and merlot”. … A taxpayer can establish personal services performed in an activity by any reasonable means.

Ritchie v. Commissioner

39 T.C.M. 668 · United States Tax Court · Dec 6, 1979

Respondent argues simply that he has clearly established that Norma provided more support for the couple's children than did petitioner. … Thus each parent provided the following amounts of support to each child: 1975 Norma Petitioner Deborah $2,657.67 1,500.83 Kathleen 1,517.67 1,500.83 Patricia 1,637.67 1,500.83 Respondent has clearly established that Norma

Estate of Thompson

17 T.C.M. 510 · United States Tax Court · May 29, 1958

Lewars were appointed and qualified as executors. The latter died April 19, 1956. … Helen Thompson clearly *133 in her will evidenced a desire and intent to provide sufficient income to be paid to or disbursed for the benefit of her lifelong friend in accordance with her standard of living established over

Valletta v. Commissioner

29 T.C.M. 997 · United States Tax Court · Aug 13, 1970

they have not established the cause of any such delay. … Clearly, the petitioners have failed to qualify under the conditions of the regulations.

Estate of Hartzell v. Commissioner

68 T.C.M. 1243 · United States Tax Court · Nov 23, 1994

Decedent was the primary beneficiary of Trust A established by her husband's will. … This is clearly not the case. *600 Similarly, the cases cited by respondent, upon careful review, are distinguishable.