Case law

Dyer v. Comm'r

104 T.C.M. 145 · United States Tax Court · Aug 6, 2012

Petitioner’s daily planners do not qualify as “adequate records” under section 274(d) because they contain no geographic information from which the total number of miles he drove can be determined. … The record establishes that petitioner and Ms.

Watts v. Commissioner

50 T.C.M. 1295 · United States Tax Court · Oct 15, 1985

We think this addition to tax is clearly applicable. As the head of a bookkeeping and tax return preparation service, petitioner was, or should have been, knowledgeable of the tax laws. … cost of the property, subject to certain dollar limitations on the amount of eligible qualifying property.

Ekeh v. Comm'r

2016 T.C. Summary Opinion 80 · United States Tax Court · Dec 12, 2016

Therefore petitioner does not qualify for any relief under section 469(i) for 2009. IV. … The instructions to Schedule C clearly state that only 50% of a business’ meals and entertainment expenses are allowable as a deduction.

Hallstein v. Commissioner

37 T.C.M. 191 · United States Tax Court · Jan 25, 1978

Such expenditures are clearly nondeductible personal expenses under section 262. … In the instant case the record clearly indicates that petitioner accepted permanent employment that required him to relocate to Pascagoula, Mississippi.

Pirnia v. Commissioner

60 T.C.M. 554 · United States Tax Court · Aug 20, 1990

Pirnia for the years 1983, 1984, and 1985; and, if so, (2) whether she qualifies for "innocent spouse" relief under section 6013(e) . FINDINGS OF FACT Some of the facts have been stipulated and are so found. … It is well established that the signature of only one of the spouses does not preclude a return as being treated as a joint return. See Federbush v.

Jay R. Monroe, Inc. v. Commissioner

2 T.C.M. 744 · United States Tax Court · Sep 7, 1943

Monroe and all of its 750 shares of outstanding capital stock, except two qualifying shares, were owned by Monroe until his death on April 29, 1937. … When the property was acquired it was not acquired because it was necessary to the conduct of petitioner's business, since the facts clearly show that the sole purpose of such acquisition was to provide a residence for its

James H. Dunlap & Eileen M. Dunlap v. Commissioner

United States Tax Court · Feb 18, 2020

The addendum’s preamble expressed, in similar terms as older versions, Mary Kay’s motivation for establishing the FSP, including the reference to goodwill. … The Court of Appeals’ opinion detailed all of the information that the parties in that case had established in the lower Court record.

Harris Craig & Jennifer Gayle Cohen v. Commissioner

2013 T.C. Summary Opinion 44 · United States Tax Court · Jun 3, 2013

Despite petitioner’s testimony that the video rental expenses are “customary and ordinary”, some of the charges on the credit card statements are not clearly for video rentals. … Furthermore, petitioners’ deduction for clothing exceeded $5,000, but they did not obtain a qualified appraisal for the contributed property or maintain records pertaining to the claimed deduction in accordance with section

Storz v. Commissioner

38 T.C.M. 629 · United States Tax Court · Apr 11, 1979

There was clearly no firm commitment to proceed by either Nashua or Douglas County. … Petitioner, upon whom rests the burden of proof, has failed to establish otherwise.

Russo v. Commissioner

63 T.C.M. 2143 · United States Tax Court · Feb 20, 1992

Instead he produced the documentary evidence set forth in our findings which clearly establishes that during the years 1984, 1985, and 1986, Angelo Russo repeatedly held himself out to respondent and others as being the owner … established that the income generated by Mooretown belonged to petitioner Angelo Russo.

Charfoos v. Commissioner

62 T.C.M. 32 · United States Tax Court · Jul 2, 1991

The brochure outlines two alternative methods, "Programme A" and "Programme B," by which petitioner, as a foreign client, could qualify the Colinga for British ship registration by either organizing a corporation or establishing … All the pertinent documentary evidence clearly shows that title to both yachts was unconditionally vested in the corporation.

Yosef Sehati A.K.A. Joseph Sehati and Lilly Kohanim-Sehati

United States Tax Court · Jan 15, 2025

Nonetheless, Rule 91(e) prevents a party from qualifying, changing, or contradicting a stipulation, except as we may permit if justice requires. … The record, which includes petitioners’ own testimony and relevant stipulations, clearly establishes the connections between (1) Joseph, Lilly, and the jewelry business conducted by JFJ, as well as (2) Shahbaz, Shahrokh,

Gallo v. Commissioner

75 T.C.M. 1963 · United States Tax Court · Mar 11, 1998

However, section 280A(c)(5) clearly provides that no deduction shall be allowable in excess of the income derived from such use. … It is well established that a taxpayer is not entitled to a home office expense deduction for a section 212 activity that does not rise to the level of a trade or business within the meaning of section 162.

Morris v. Commissioner

44 T.C.M. 1036 · United States Tax Court · Sep 8, 1982

The taxpayers' qualified expert appraiser determined that the property's fair market value at a cash sale on that date was $1,250 per acre. … City of Meriden, the Courts clearly did not hold that speculative sales do not reflect fair market value.

Kenna Trading, LLC, Jetstream Business Limited, Tax Matters Partner v. Commissioner

143 T.C. 322 · United States Tax Court · Oct 16, 2014

Globex clearly received money from both Mr. Hartigan, via Multicred, in 2004 and again from Mr. … Rogers also hoped that the main and subtrusts would qualify as trusts under the check-the-box regulations. See sec. 301.7701-4, Proced. & Admin. Regs.

Booker W. Evans & Katie F. Evans v. Commissioner

12 T.C.M. 1470 · United States Tax Court · Dec 31, 1953

employed in keeping the books of the taxpayer, or 'if the method employed does not clearly reflect the income.' … The evidence clearly establishes that neither of those qualifying conditions existed here * *21 * *. An accurate computation of income for all years in question could have been made from the books of account."

Makalintal v. Commissioner

71 T.C.M. 1701 · United States Tax Court · Jan 18, 1996

A spouse qualifies as an innocent spouse if the spouse establishes: (1) A joint return was filed; (2) the return contained a substantial understatement of tax attributable to grossly erroneous items of the other spouse … Makalintal, the innocent spouse provision of section 6013(e)(1) does not immunize petitioner from liability for the additions to tax for 1988 that are attributable to that adjustment.

Coit v. Commissioner

54 T.C.M. 816 · United States Tax Court · Sep 29, 1987

The total capitalization of Town and Country is not established in the record. … of the Secretary or his delegate, does clearly reflect income.

Fairbanks v. Commissioner

78 T.C.M. 919 · United States Tax Court · Dec 8, 1999

tax years: 1992 1993 1994 1995 1996 1997 Wages and $13,816 $37,453 $69,464 $80,046 $49,617 $51,401 capital gains The record clearly … At trial, petitioner failed to establish that he acted in good faith with respect to his 1995 underpayment.

Easter v. Commissioner

23 T.C.M. 413 · United States Tax Court · Mar 6, 1964

The respondent's witness was qualified by education and experience to express an opinion with respect to the remaining useful life of the property as of the time he examined it. … you limit or qualify, or impose restrictions on their exercise, the same, neither more nor less, shall be the measure of the rights of citizens of other States within your jurisdiction.