Case law

Willamette Indus. v. Commissioner

69 T.C.M. 2319 · United States Tax Court · Apr 4, 1995

Memo. 1992-407 , the Court established the methodology to be used to compute the fair market value of timber cut by P based on a detailed consideration of the expert testimony. … The opinion in the instant cases was not arbitrary, and all of the Court's findings are clearly supported by the record.

Keen v. Commissioner

42 T.C.M. 170 · United States Tax Court · Jun 22, 1981

We have adjusted each individual analysis for items we believe clearly warrant adjustment. … However, in order to qualify the full expenditure for deduction, petitioner must also establish that the improvement did not increase the fair market value of the residence.

Cullman v. Commissioner

42 T.C.M. 1691 · United States Tax Court · Nov 17, 1981

Held further : Evidence does not establish that value of each one-sixth interest in the trust was less than one-sixth of the value of the property held by the trust. *78 Sol Morton Isaac and Elbert R. … and that in certain instances all these rights, privileges, powers and immunities are not transferred or released simultaneously."

Mazzuca v. Commissioner

61 T.C.M. 2167 · United States Tax Court · Mar 18, 1991

Delaney, qualifies for relief as an innocent spouse within the meaning of section 6013(e); (4) whether petitioner, Genaro L. … It must be established by independent evidence of a fraudulent intent. Beaver v. Commissioner , 55 T.C. 85 , 92 (1970) .

WSB Liquidating Corp. v. Commissioner

81 T.C.M. 1007 · United States Tax Court · Jan 19, 2001

Bandurski, Inc. has previously entered into a Non-Qualified Pension Agreement with Wife for past services, a copy of which is attached hereto as Exhibit “C”. … Clearly, the transfer of the stock to Barbara was in consideration of her ownership interest in petitioner.

FIEGEL v. COMMISSIONER

79 T.C.M. 1944 · United States Tax Court · Apr 18, 2000

This argument is clearly without merit: Petitioner was legally required to file a Federal income tax return for taxable year 1996, see sec. 6012(a)(1)(A), and was legally required to report thereon all income he received … The record does not establish that petitioner had any qualifying children, as defined under section 32(c)(3), during taxable year 1996.

Hellman v. Comm'r

106 T.C.M. 138 · United States Tax Court · Aug 21, 2013

After clearly explaining the purpose of the remand by the Tax Court based on the Motion to Remand, and that our office could consider collection alternatives if you qualified by being in filing compliance and providing all … The Court concludes that the undisputed facts establish petitioner’s liability for petitioner’s unpaid section 6672 liability.

Glade Creek Partners, LLC, Sequatchie Holdings, LLC, Tax Matters Partner v. Commissioner

2020 T.C. Memo. 148 · United States Tax Court · Nov 2, 2020

In the context of a valuation penalty, taxpayers can establish reasonable cause on the basis of their reasonable reliance on a qualified appraisal by a qualified appraiser and their own good faith with respect to the valuation … Clark’s appraisal was a qualified appraisal and whether he was a qualified appraiser. See sec. 6664(c)(4)(B) and (C).

Estate of Warren v. Commissioner

60 T.C.M. 206 · United States Tax Court · Jul 23, 1990

Section 7430(c)(2)(A) . *401 In addition, in order to qualify for an award of litigation costs, a taxpayer must establish that it exhausted the administrative remedies available to it within the Internal Revenue Service and … Dominic's were qualified charitable organizations. Informal discovery attempts are not only allowed but are encouraged by this Court. Rule 70(a)(1).

Estate of Stone v. Comm'r

86 T.C.M. 551 · United States Tax Court · Nov 7, 2003

Stone established the trusts,4 4 C. … Those stipulations are clearly contrary to the deeds relating to such transfers, and we shall disregard such stipulations. See Cal-Maine Foods, Inc. v. Commissioner, 93 T.C. 181, 195 (1989).

Inductotherm Industries, Inc. v. Commissioner

48 T.C.M. 167 · United States Tax Court · May 29, 1984

By letter opinion, the Court framed the issues concerning the Chapter XI plan as follows: (1) whether the Referee was clearly erroneous in finding that Inductotherm held an unsecured claim against Trident which qualified … Respondent contends that New Trident was clearly insolvent on the date of its liquidation.

Diab v. Commissioner

39 T.C.M. 561 · United States Tax Court · Nov 29, 1979

Here, on the other hand, the evidence has clearly established that there was a market in the Chicago area for the type of obligations which petitioner received. … Section 170(c) defines a "charitable contribution" as a contribution or gift to or for the use of certain qualified charities.

Frink v. Commissioner

49 T.C.M. 386 · United States Tax Court · Dec 27, 1984

Argo qualified to do business in the State of Mississippi on October 8, 1973. … While Argo's agency status was clearly revealed to significant third parties, however, CG's was not.

Cunningham v. Commissioner

57 T.C.M. 547 · United States Tax Court · May 30, 1989

Petitioners may hire agents to promote Random' business but Random *270 "reserves the right to qualify those individuals and require proper training." … It is clearly established that amounts paid to acquire licenses and franchises having a useful life of more than one year are capital expenditures and, accordingly, are not deductable as ordinary and necessary business expenses

APPLEGATE v. COMMISSIONER

2004 T.C. Summary Opinion 113 · United States Tax Court · Aug 24, 2004

Therefore, she does not qualify for relief under section 6015(b). B. Section 6015(f) Ms. Wang may still qualify for relief, however, under section 6015(f). … Proc. 2000-15, sec. 4.02 and does not qualify for relief under that section. Where, as here, the requesting spouse fails to qualify for relief under Rev.

Harvey v. Commissioner

39 T.C.M. 481 · United States Tax Court · Nov 19, 1979

Section 214 as applicable to the year 1975 provided for a deduction for expenses of caring for a "qualifying individual." … establish that he provided more for the support of such child during the calendar year than the parent not having custody.

Jasinski v. Commissioner

37 T.C.M. 1 · United States Tax Court · Jan 3, 1978

In the notice of deficiency respondent disallowed the entire amount of the claimed casualty loss for the reason that it had not been established that the loss was a casualty within the meaning of section 165 of the Code or … Not only is there no evidence to support this claim, but a theft of corporate property would not qualify as a casualty loss on petitioners' debentures in any event.

Gibson v. Commissioner

44 T.C.M. 168 · United States Tax Court · Jun 21, 1982

This fact, however, standing alone, is insufficient to convert into an exchange what was clearly a sale of one property followed by a purchase of another property. … Petitioners bear the burden of establishing their entitlement to the credit. Rule 142(a), Tax Court Rules of Practice and Procedure.

Starvest U.S., Inc. v. Commissioner

78 T.C.M. 475 · United States Tax Court · Sep 23, 1999

"This court does not have jurisdiction to consider a petition filed by a person or entity not qualified by law." Mishawaka Properties Co. v. … The record clearly establishes that Jacques de Bruijn was  - 16 - authorized to handle the affairs of and protect the interests of Starvest with respect to its tax matters for the years at

Feature Publications, Inc. v. Commissioner

29 T.C. 313 · United States Tax Court · Nov 20, 1957

to whether the taxpayer's excess profits credit for these years, as computed under the invested *48 capital method, is an inadequate standard for determining excess profits by reason of the contention that the taxpayer qualifies … Although the Commissioner can waive the specific requirements set forth in his regulations, and although his consideration of the merits of a claim may constitute such *325 waiver, in this case the record clearly indicates