Case law

World Wide Agency, Inc. v. Commissioner

42 T.C.M. 617 · United States Tax Court · Aug 11, 1981

The parties have stipulated that the tickets paid for by petitioner qualify as "business gifts" and that the recipients were employees of customers of petitioner. … From the foregoing, which establishes that Howard rather than petitioner is required by the regulations to substantiate the expenses *339 for his business gifts, petitioner concludes that Howard rather than petitioner is

Estate of Pattison v. Commissioner

60 T.C.M. 471 · United States Tax Court · Aug 8, 1990

Its attacks on respondent's appraisal report do not serve to establish the correctness of the amounts reported in the estate tax return. … Petitioner concedes that the property does not qualify for special use valuation pursuant to section 2032A.

R. Shisler Farms, Inc. v. Commissioner

33 T.C.M. 635 · United States Tax Court · Jun 4, 1974

Shisler, excepting the qualifying shares held by Doris M. Shisler and Robert A. Shisler. Immediately thereafter, Robert A. … The net gains resulted from the sale by Shisler Farms of certain breeding stock which qualified as sec. 1231 assets. ↩ 3.

Raisig v. Comm'r

2013 T.C. Summary Opinion 55 · United States Tax Court · Jul 11, 2013

divorce decree is to be reduced either on the happening of a contingency specified in the agreement relating to a child (e.g., attaining a specified age or leaving for school), see sec. 71(c)(2)(A), or at a time that can clearly … Memo. 2003-275, allows for the avoidance of what would seem to be an inevitable result.7 Relying upon Kean, petitioner argues that the biweekly support payments do not qualify as child support because the separation agreement

Cepeda v. Commissioner

66 T.C.M. 1032 · United States Tax Court · Oct 18, 1993

Petitioners' unfettered control and ECPA's history of not paying dividends despite substantial E&P clearly favor a constructive dividend determination. … Clearly, the payments would render ECPA a benefit as required under the "necessary" component of section 162.

Massengill v. Commissioner

51 T.C.M. 888 · United States Tax Court · Apr 21, 1986

Clearly the cattle he and Friedl purchased in either late December or December 31, 1981, were never used in an activity engaged in for profit in 1981. … While the cattle at issue herein, at first blush, appear to qualify under *476 the statute and the regulations as " section 38 property" the flush language of section 48(a)(1) demonstrates otherwise.

Page v. Commissioner

51 T.C.M. 1351 · United States Tax Court · Jul 3, 1986

WITH ALL THE POWERS, RIGHTS, PRIVILEGES, IMMUNITIES AND HONORS, GIVEN AT MINNEAPOLIS, MINNESOTA THIS May 5, 1979 BY AUTHORITY OF ORDER OF THE BISHOPS IN COUNCIL Jerome Daly, D.D., Pres. … WITH ALL THE POWERS, RIGHTS, PRIVILEGES, IMMUNITIES AND HONORS, GIVEN AT MINNEAPOLIS, MINNESOTA THIS May 5, 1978 BY AUTHORITY OF ORDER OF THE BISHOPS IN COUNCIL Jerome Daly, D.D., Pres.

Nelson v. Commissioner

32 T.C.M. 356 · United States Tax Court · Apr 9, 1973

Lester, 366 U.S. 302 (1961) , by which we are bound, requires that payments for child support be clearly "fixed" in either the divorce decree or the separation agreement. … We hold that the petitioner has failed to establish that she is entitled to the rate of taxation applicable to a head of household. Itemized deductions versus standard deduction.

Estate of Carl M. Reed v. Commissioner

4 T.C.M. 889 · United States Tax Court · Sep 18, 1945

He was also a life beneficiary of a part of a spendthrift trust established under the will of his grandmother, Harriet W. … Clearly $100,000 is not to be excluded under any such theory.

United States Tax Court Lynn Marie Domaschko v. Comm'r

2016 T.C. Summary Opinion 24 · United States Tax Court · May 23, 2016

If a taxpayer does not qualify for relief under either section 6015(b) or (c), the taxpayer may seek equitable relief under section 6015(f). … Caselaw and administrative guidance are clearly in accord that petitioner did not acquire a property interest in the 2013 overpayment; that year’s tax liability was paid wholly and exclusively by Mr. Kosmala.

Peat Oil & Gas Assocs. v. Commissioner

100 T.C. 271 · United States Tax Court · Mar 31, 1993

The memorandum clearly warned, however, that financial success, in terms of K-Fuel development, was highly unlikely. … A sporadic activity, a hobby, or an amusement diversion does not qualify."

Strong v. Comm'r

2007 T.C. Summary Opinion 48 · United States Tax Court · Mar 26, 2007

The term “qualified personal service corporation” is defined in section 448(d)(2). … While Schedule E does solicit information with respect to the shares held by officers, it clearly asks in sections (d) and (e) for the percentage of total corporation stock owned by each officer.

Martin v. Commissioner

50 T.C. 341 · United States Tax Court · May 21, 1968

Ferrer (C.A. 2) 304 F. 2d 125 , affirming in part and reversing in part 35 T.C. 617 , in which it was clearly indicated that had the taxpayer in that case produced the play and received an amount representing a percentage … The petitioner has failed to establish that he is entitled to deduct a greater amount on account of expenses and depreciation.

Stubblefield v. Commissioner

56 T.C.M. 405 · United States Tax Court · Oct 3, 1988

Petitioner contends that his quarter horse activity was conducted in a business-like manner thereby establishing an intent to profit. … Campaigning is the process by which a horse acquires so many points during a period of time so as to qualify for the World Show. ↩

Houlihan v. Commissioner

40 T.C.M. 965 · United States Tax Court · Aug 13, 1980

Respondent denied the claimed alimony deduction and also determined that petitioner did not qualify for head of household filing status but must use the tax rates for married individuals filing separately set forth in section … The record clearly establishes that in 1976 none of petitioner's children resided with him.

Appley v. Commissioner

39 T.C.M. 386 · United States Tax Court · Oct 23, 1979

Petitioner qualified as executor of her estate on March 30, 1977 and, in that capacity, was substituted as a party. … and qualified persons to carry on such activity.

Tyler v. Commissioner

44 T.C.M. 1221 · United States Tax Court · Sep 23, 1982

Failure to establish any one of these criteria will preclude application of section 119 . Dole v. Commissioner, 43 T.C. 697 (1965) , affd. per curiam 351 F.2d 308 (1st Cir. 1965) . … Moreover, the statute clearly requires that the employee *199 must be required to accept the lodging as a condition of his employment.

Estate of Clara M. Morrissette, Kenneth Morrissette, Donald J. Morrissette, and John D. Morrissette, Personal Representatives

United States Tax Court · May 13, 2021

To establish the base ranges, Mr. … This is clearly not the case, on the basis of the record. The CMM trust received adequate and full consideration when it executed the split-dollar agreements.

Norton v. Commissioner

21 T.C.M. 92 · United States Tax Court · Jan 30, 1962

Although arising under different circumstances, the applicable principles are clearly expressed in Welch v. … Dividend income is clearly not to be taken as earned income within the ambit of the section 37(g), supra. Cf. John E. Greenawalt, 27 B.T.A. 936 , 940 (1933) .

Purdy v. Commissioner

25 T.C.M. 961 · United States Tax Court · Aug 9, 1966

Opinion The issue for decision is whether petitioners have established that they are entitled to a casualty loss deduction in the amount of $1,307, resulting from damage occurring to their basement walls. … see Harry Johnston Grant, 30 B.T.A. 1028 , and a landslide resulting from unstable soil conditions, see Harry Heyn, supra , have also been held to give rise to casualty losses where there was an identifiable event which clearly