Case law

La Belle v. Commissioner

47 T.C.M. 1078 · United States Tax Court · Feb 13, 1984

The issues are (1) whether petitioner intended to file a joint return for 1973, and (2) if the return is considered a joint return whether petitioner qualifies as an innocent spouse under section 6013(e) ; (3) whether petitioner … Here, the facts clearly establish that petitioner intended that Donald should file the joint return, and that is the only return filed by or on her behalf for that year.By petitioner's own admission, when Donald asked to

R. J. M. Co. v. Commissioner

24 T.C. 1032 · United States Tax Court · Sep 23, 1955

In 1936 he discussed petitioner's establishment of a steel department with the California Bank, but was unable to secure an adequate line of credit. … In August *115 1941 the Government established preferential ratings and required steel orders to be filled in accordance therewith.

Hansen v. Commissioner

36 T.C.M. 684 · United States Tax Court · May 31, 1977

[H] was made the managing partner of the community and charged with the administration of its effects, as well as with the alienation of its effects and revenues by onerous title, because he was deemed the best qualified … Mitchell, supra. "* * * [It] is clearly within the ambit of the authority granted to a state to prescribe laws governing its citizens relative to their respective estates, inheritance, and the establishment and the guidelines

Koppel v. Comm'r

88 T.C.M. 3 · United States Tax Court · Jul 6, 2004

Our use of the term “spinoff” does not mean the transaction qualified for nonrecognition treatment under sec. 355(a)(1).  - 4 - DIVIDEND”. … Petitioner has introduced no evidence to establish that he received when-issued shares pursuant to the Nortel stock distribution, let alone that the value of his shares was somehow lessened.

Bear v. Commissioner

38 T.C.M. 1182 · United States Tax Court · Aug 9, 1979

Held: sale of inventory assets failed to qualify under sec. 337 . … From the fact that, in his answer, respondent claimed a lack of sufficient information or knowledge to admit or deny this allegation, petitioners would conclude that their claim in this regard is established as a fact for

Saykally v. Comm'r

85 T.C.M. 1401 · United States Tax Court · May 27, 2003

A sporadic activity, a hobby, or an amusement diversion does not qualify.” Id. at 35. … Clearly, petitioner monitored the R&D process via telephone, one visit to Australia, and electronic mail communications.

Dallas v. Comm'r

92 T.C.M. 313 · United States Tax Court · Sep 28, 2006

Vandervliet and Kettell wrote the AE report and explained it clearly. Empire’s letter report was, by its terms, limited. … There is no evidence in the record that DGA expects to cease to qualify as an S corporation.

Alamo v. Comm'r

2017 T.C. Memo. 215 · United States Tax Court · Oct 31, 2017

Respondent concluded that petitioner did not qualify to have the lien withdrawn or released and that no other challenges were made to the underlying tax liability. … The reprinted notice of deficiency clearly does this, and thus the potential absence of explanatory computations does not invalidate it.

Hoelz v. Commissioner

42 T.C.M. 1037 · United States Tax Court · Sep 10, 1981

Helvering , 290 U.S. 111 (1933) ; Rule 142. 3 It is thus incumbent upon petitioner to establish any deductions, offsets or exclusions from gross income. … The statement from the church's board members, dated November 18, 1980, clearly does not specifically provide for a rental allowance officially designated by the church in advance of payment within the meaning of section

MANNING v. COMMISSIONER

65 T.C.M. 2221 · United States Tax Court · Mar 30, 1993

The evidence clearly shows that petitioners did not make the contributions as claimed. Deduction of the fictitious contributions was clearly erroneous, intentional, and fraudulent. … Petitioner wife's testimony regarding the charitable contributions to the churches was clearly incredible and unbelievable.

Colonial Wholesale Beverage Corp. v. Commissioner

55 T.C.M. 1736 · United States Tax Court · Aug 31, 1988

The beverage need not have been purchased from petitioner in order for the container to qualify for a refund from petitioner. … Iowa 1985) , are "significantly different" from that of Massachusetts, thereby "clearly distinguish[ing]" the cases.

Hilliker v. Commissioner

31 T.C.M. 896 · United States Tax Court · Aug 22, 1972

establishes to the contrary. … evidence sufficient to establish such element.

Medical & Professional Services, Inc. v. Commissioner

24 T.C.M. 1211 · United States Tax Court · Aug 31, 1965

The circumstances of this transfer, and the consideration therefor if any, have not been established in the evidence. … The same would clearly be true with respect to the similar $2,000 *106 payment to Struble; and we think likewise it would be true as regards the $6,000 payment to Welsh.

Hamm v. Commissioner

74 T.C.M. 279 · United States Tax Court · Aug 5, 1997

The moving party bears the burden of establishing that these requirements are met. O'Neal v. … If the payor's intent cannot be clearly discerned from the settlement agreement, we examine all of the facts and circumstances in the case. Robinson v. Commissioner, supra at 127.

Kerman v. Comm'r

101 T.C.M. 1241 · United States Tax Court · Mar 8, 2011

Petitioners could not withdraw any of the proceeds from SSB account No. 6627 unless they replaced those proceeds with cash, cash equivalents, or qualified municipal bonds of equal value. … Colindale was immune from any offsetting gain because of the members’ foreign citizenship.

POISON CREEK RANCHES 1 v. COMMISSIONER

72 T.C.M. 1218 · United States Tax Court · Nov 7, 1996

The provision establishing the number of cattle held by the partnerships clearly applies, by its terms, only to depreciable cattle. … This stipulation is not clearly contrary to the facts disclosed on the record.

Spiegel v. Commissioner

12 T.C. 524 · United States Tax Court · Mar 31, 1949

Petitioners' decedent, in December 1942, drew and delivered two checks for contributions to organizations qualifying under section 23 (o) (2) of the Internal Revenue Code . … B., Pt. 2, pp. 741-742, quoted in the majority opinion, shows clearly what Congress had in mind.

Cutler v. Comm'r

105 T.C.M. 1704 · United States Tax Court · May 6, 2013

To qualify for relief under Rev. … Therefore, she does not qualify for relief under the safe harbor of Rev. Proc. 2003- 61, sec. 4.02. C.

Fargo v. Commissioner

109 T.C.M. 1496 · United States Tax Court · May 26, 2015

Fargo were clearly interested in the development profit at the time of the sale. Therefore, this factor favors respondent. 6. … Investment interest excludes qualified residence interest. Sec. 163(d)(3)(B)(i).

Finney v. Commissioner

15 T.C.M. 1263 · United States Tax Court · Nov 9, 1956

The evidence does not establish such person to have ever been insolvent. … Petitioner, on the other hand, claims that they represent a part of the sale price of his stock in Productions, and qualify for treatment as long-term capital gain.