Case law

Benbow v. Commissioner

82 T.C. 941 · United States Tax Court · Jun 7, 1984

However, we do not believe that that Court’s opinion in Gunnison is so clearly dispositive of the issue we face in the instant case as to justify application of the "Golsen rule” (Golsen v. … (a) Tax Imposed. — In the case of— (1) an individual retirement account (within the meaning of section 408(a)), [[Image here]] established for the benefit of any individual, there is imposed for each taxable year a tax in

Connecticut Light & Power Co. v. Commissioner

40 T.C. 597 · United States Tax Court · Jun 26, 1963

fails to establish what, if any, such lines might reasonably have been built. … Respondent asserts that his determinations for the years 1940-42 were clearly erroneous.

Fitzpatrick v. Comm'r

113 T.C.M. 1416 · United States Tax Court · May 24, 2017

To qualify as a prevailing party a taxpayer must establish that she (1) substantially prevailed with respect to the amount in controversy or the most significant issue or set of issues presented and (2) meets the applicable … Even if the Commissioner can establish that his position was substantially justified, a taxpayer can still be considered a prevailing party if she makes a qualified offer and “the liability of the taxpayer pursuant to the

Tipps v. Commissioner

74 T.C. 458 · United States Tax Court · May 28, 1980

The record in the instant cases appears to clearly establish that the partnerships were making and continuing section 167(k) elections that bound them, and clearly identify the properties and expenditures as to which the … Also, the statement in Valdes was not clearly an election, an “unequivocal agreement” (60 T.C. at 914) to be bound.

Paine v. Commissioner

23 T.C. 391 · United States Tax Court · Nov 30, 1954

In the light of the foregoing, it' is our view that the Caulkins case is clearly distinguishable from the case before us. … Clearly the Oliver notes were in one sense of the word ‘property, as is every other tangible object and intangible right.

Blue Cross & Blue Shield of Tex., Inc. v. Commissioner

115 T.C. 148 · United States Tax Court · Aug 18, 2000

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

Collins v. Commissioner

61 T.C. 693 · United States Tax Court · Mar 7, 1974

The prior closing involved a clearly defined substantial error based on an established Service position existing at the time of the previous examination; or 3. … An organization is so constituted if, for example, it establishes that it does in fact receive substantial support from contributions from a representative number of persons; that pursuant to its organizational structure

Blyler v. Commissioner

67 T.C. 878 · United States Tax Court · Feb 28, 1977

(the company), which, on September 30, 1964, established a pension trust for its employees. … Moreover, it is well established that the doctrine of constructive receipt applies to distributions from qualified pension plans, Leavens v. Commissioner, 467 F.2d 809, 813 (3d Cir.); Joseph M.

Bryant v. Commissioner

72 T.C. 757 · United States Tax Court · Aug 3, 1979

it violates the due process clause of the Fifth Amendment of the Constitution, in that— (1) The classification created by section 214(e)(4) has no rational relationship to the purpose of the legislation; (2) The section establishes … L. 88-272, sec. 212 (a), 78 Stat. 49 ) to make more generous the provisions concerning qualifying taxpayers, qualifying dependents, the amount of the deduction, and the adjusted gross income limitation.

West Flagler Amusement Co. v. Commissioner

21 T.C. 486 · United States Tax Court · Jan 19, 1954

It indicates clearly that the upward trend of petitioner’s business during the base period can be attributed largely to improved economic conditions. … The motion clearly is untimely. Commissioner v. Erie Forge Co., supra; Simms v. Andrew, 118 F. 2d 803 . Reviewed as to section 722 by the Special Division.

Gaynor News Co. v. Commissioner

22 T.C. 1172 · United States Tax Court · Sep 16, 1954

We can conceive of no reason which would justify our holding that petitioner, to qualify for nonrecognition of gain, must have either sacrificed the opportunity to purchase suitable property or have required that existing … In June of 1946, the bank received insurance money covering its fire loss, and established a replacement fund with the permission of the Commissioner, later using the proceeds in the construction of the addition.

Acme Breweries v. Commissioner

14 T.C. 1034 · United States Tax Court · May 31, 1950

leveled off to 12.2 gallons in 1938 and 12.5 gallons in 1939, and the California average per capita consumption reached a peak of 12.4 gallons in 1937 and leveled off to 11.3 gallons in 1938 and 11.4 gallons in 1939, thus clearly … (a) General Rule. — In any case in -which the taxpayer establishes that the tax computed under this subchapter (without the benefit of this section) results in an excessive and discriminatory tax and establishes what would

Glacier State Electric Supply Co. v. Commissioner

80 T.C. 1047 · United States Tax Court · May 23, 1983

Clearly, the plan’s purpose was merely to prevent unapproved parties from acquiring an interest in GSB and also to provide a market for the shares upon the death of the deceased. … The second redemption required to establish the series has not, and may never, occur.

Smith v. Commissioner

83 T.C. 702 · United States Tax Court · Nov 23, 1984

When paragraph 2 is read in context with paragraphs 1 and 3 of article XV, however,' we find that the language of paragraph 2 does not clearly grant this exemption. In McCain v. … Section 912(1) expressly proscribes post differentials from qualifying for the section 912 income exclusion.

Foundation of Human Understanding v. Commissioner

88 T.C. 1341 · United States Tax Court · May 19, 1987

Although no formal application for a ruling that it qualified as a church for Federal tax purposes appears in the record, the record clearly demonstrates that petitioner’s request for church status was placed under consideration … In its efforts to identify organizations that qualify for church status the IRS has developed 14 criteria.

Garcia v. Commissioner

80 T.C. 491 · United States Tax Court · Mar 7, 1983

Consequently, petitioners and Farnum and Philpott established escrow No. 1285-ST with the Transpacific Escrow Corp. (hereinafter referred to as Transpacific). … On the same date that they established escrow No. 1406-ST, September 17, 1977, Colombi and Hayden and the Grillos entered into an installment sale land contract.

King v. Commissioner

87 T.C. 1213 · United States Tax Court · Dec 2, 1986

motion relates are (1) whether petitioner’s loss on the dispositions in 1980 of positions constituting part of a gold commodity futures straddle are deductible in 1980, and (2) whether gain on the sale of gold bars in 1980 qualifies … Clearly, petitioner’s description of his trading activity fully addresses any sham allegations concerning whether the trades occurred.

Estate of Ahlstrom v. Commissioner

52 T.C. 220 · United States Tax Court · May 12, 1969

Although the above contention is emotionally appealing, if we were to accept the alleged facts as established, we find it neither convincing nor compelling. … Ann., which is clearly improper under the law of Florida, as announced in In re Rogers’ Estate, supra.

Allied Fidelity Corp. v. Commissioner

66 T.C. 1068 · United States Tax Court · Sep 27, 1976

of the Secretary or his delegate, does clearly reflect income. … Whether or not the method of accounting followed by AFIC would clearly reflect its income on the average or in the long run, see Hanover Insurance Co., supra, its income for the taxable year was not clearly reflected by the

Church in Boston v. Commissioner

71 T.C. 102 · United States Tax Court · Nov 1, 1978

It was only after the submission of these documents that respondent determined that petitioner did not qualify as an exempt organization. … Clearly this information precluded respondent from determining whether the grants were made in an objective and nondiscriminatory manner and whether the distribution of such grants was made in furtherance of an exempt purpose