Case law

LOWE v. COMMISSIONER

2004 T.C. Summary Opinion 54 · United States Tax Court · May 11, 2004

The first letter clearly indicated that the income in question was the result of the sales [sic] of a business in which we had a small equity. … We were told that this income did not qualify as capital gain because the payer had reported this as non-employee income.

WILEY v. COMMISSIONER

2002 T.C. Summary Opinion 116 · United States Tax Court · Sep 4, 2002

On this record, petitioners have not established their entitlement to a deduction for unreimbursed employee expenses. … Moreover, the amounts claimed for unreimbursed employee expenses were clearly disproportionate to petitioner's wages, which also should have merited further inquiry.

Solvie v. Comm'r

87 T.C.M. 1049 · United States Tax Court · Mar 9, 2004

Solvie’s use of the word “about” as a qualifier to the phrase “fair market value” raises a serious question in our mind as to whether Mr. … The record establishes, indeed Mr.

Heasley v. Commissioner

61 T.C.M. 2503 · United States Tax Court · Apr 29, 1991

Clearly this was an issue for which "two plausible interpretations" existed at the time respondent *226 litigated and at the time of the issuance of this Court's Memorandum Opinion. … Section 7430(c)(1)(A)(ii)(III) provides that attorney's fees "shall not be in excess of $ 75 per hour unless the Court determines that an increase in the cost of living or a special factor, such as the limited availability of qualified

Levine v. Commissioner

42 T.C.M. 763 · United States Tax Court · Aug 17, 1981

Moreover, in certain instances expenses for care in an institution other than a hospital will qualify as expenses for care; the extent to which such expenses will qualify is primarily a question of fact which depends upon … Clearly Guy's meals and lodging expenses would have been incurred regardless of whether he was receiving psychotherapy treatment. Deductions are a matter of legislative grace. New Colonial Ice Co., Inc. v.

Haskel v. Commissioner

40 T.C.M. 615 · United States Tax Court · Jul 9, 1980

Nor have you established the amount or the year of the loss." Only these issues were reflected in the pleadings. … For stock to be qualified under sec. 1244 it must be issued pursuant to a plan. Sec. 1244(c) ↩ . No plan was produced nor included in the record.

Wood v. Commissioner

61 T.C.M. 2571 · United States Tax Court · May 14, 1991

The investors clearly became owners of solar water-heating equipment and such equipment in many cases was leased to end users. … We find that petitioners' solar water-heating equipment qualifies as section 38 property.

Hale v. Commissioner

44 T.C.M. 1116 · United States Tax Court · Sep 14, 1982

While such testimony was insufficient proof that his activities constituted a trade or business under section 62, it was sufficient to establish that he spent $40 which qualifies under section 212(1) and (2) as expenditures … Hale claimed deductions to which he clearly was not entitled, failed to keep adequate records, and could not explain many of the items on his return. In view of such acts, Mr.

Taxpayers Assistance Corp. v. Commissioner

55 T.C.M. 1452 · United States Tax Court · Aug 3, 1988

Jackson and his family during the years in issue qualify as ordinary and necessary business expenses under section 162(a) . … Here, TAC's income was understated in significant amounts in each of the years 1979, 1980 and 1981 by claiming deductions for amounts which clearly represented the personal obligations of Mr. Jackson.

Miller v. Commissioner

65 T.C.M. 2196 · United States Tax Court · Mar 29, 1993

"'An income tax deduction is a matter of legislative grace and * * * the burden of clearly showing the right to the claimed deduction is on the taxpayer.'" Indopco, Inc. v. Commissioner , 503 U.S. , , 112 S. … We conclude that petitioner does not qualify for the exemption under section 1402(g). We base this conclusion on several factors.

Richlands Medical Ass'n v. Comm'r

60 T.C.M. 1572 · United States Tax Court · Dec 31, 1990

(entitled "classification of professional service organizations"), established criteria for classifying professional service organizations as corporations which clearly were different than the standards applied to all other … An agreement by which an organization is established may provide that the business will be continued by the remaining members in the event of the death or withdrawal of any member, but such *842 agreement does not establish

Sherry v. Commissioner

34 T.C.M. 1468 · United States Tax Court · Nov 10, 1975

Clearly the expenditures made by petitioner to convert the building at 115 North Main to his law offices were in the nature of capital expenditures. … (Emphasis added) This regulation is clearly applicable in this case, where the petitioner has leased the premises upon which he has made improvements.

Gettings v. Commissioner

55 T.C.M. 1361 · United States Tax Court · Jul 27, 1988

The indebtedness on which the interest was paid was clearly not incurred in the trade or business of farming. … in for profit" under section 183; petitioner devoted his full time to this business, and the facts do not otherwise establish that section 217 or the regulations cited would preclude petitioner from qualifying for the moving

Frontier Custom Builders v. Comm'r

106 T.C.M. 393 · United States Tax Court · Sep 30, 2013

Once the Commissioner determines that a taxpayer’s method does not clearly reflect income, he may select for the taxpayer a method which, in his opinion, does clearly reflect income. Sec. 446(b). … However, the parenthetical is clear that establishing and managing personnel policy in general is a deductible service.

Stoddard v. Commissioner

45 T.C.M. 323 · United States Tax Court · Dec 14, 1982

The record clearly establishes that petitioner's piloting *39 of his Cessna, although not required by Hughes, was helpful in maintaining or improving the flying skills which he needed to perform his job. … Expenditures for vacations are clearly nondeductible personal expenses. Section 262 ; section 1.262-1(b)(5) , Income Tex Regs. *40 ; Fausner v. Commissioner, 413 U.S. 838 (1973) .

Weller v. Commissioner

18 T.C.M. 565 · United States Tax Court · Jun 23, 1959

The record does not establish what consideration, if any, he received for various shares of common and preferred stock which he from time to time transferred to other persons. … The only portion of Weller's advances made to the Doll corporation which qualify as loans were in the amount of $39,324.91.

Blue Cross & Blue Shield of Texas, Inc. and Subsidiaries v. Commissioner

115 T.C. No. 12 · United States Tax Court · Aug 18, 2000

Blue Cross concedes that this 2 percent clearly does not represent genuine salvage recoverable. … The language contained in Blue Cross' medical insurance plans clearly indicates that Blue Cross is not liable to pay amounts covered by Medicare.

Estate of Wineman v. Commissioner

79 T.C.M. 2189 · United States Tax Court · Jun 28, 2000

With respect to Exhibit 29, however, this information was clearly submitted well beyond the 90-day period allowed by statute. … The statute clearly provides that all factors shall apply, joining them with the conjunction “and”. See Estate of Hughan v. Commissioner, T.C. Memo. 1991-275.

Estate of Rapp v. Commissioner

71 T.C.M. 1709 · United States Tax Court · Jan 18, 1996

The decedent in each of the cases had clearly articulated his intention that some or all of the residue of his estate would pass to the “QTIP trust”. … Commissioner, 94 T.C. 666 (1990), which it described as cases in which there was "no clearly manifested intent" in the instrument that the trust  - 50 - property qualify as QTIP.

Chinelo Nwankwo Suwareh, and Lamin B. Suwareh, Intervenor v. Commissioner

2018 T.C. Summary Opinion 23 · United States Tax Court · Apr 16, 2018

Accordingly, petitioner does not qualify for relief under section 6015(b) for 2011. B. … Clearly, funds were used to pay for the second wedding ceremony and a trip to Africa. This factor weighs against relief. See id. sec. 4.03(2)(e).