Case law

Hafeez v. Comm'r

2010 T.C. Summary Opinion 109 · United States Tax Court · Aug 3, 2010

Also, on the basis of our findings (e.g. tolls claimed), petitioner clearly claimed deductions for amounts greater than the amounts actually expended for such items. … Petitioner does not qualify for the reasonable cause exception of section 6664.

Alphson v. Comm'r

111 T.C.M. 1381 · United States Tax Court · May 2, 2016

We’re certainly aware of the longstanding rule that the IRM doesn’t have the force of law, but because section 7122 gives such wide discretion to the Commissioner to establish guidelines for evaluating OICs, we’ve generally … received all of his 2009 settlement proceeds at the beginning of the year, and therefore before his 2008 or 2009 taxes were assessed, he still received $135,000 in 2010 after his first tax assessment, and that would therefore qualify

Kwestel v. Comm'r

93 T.C.M. 1288 · United States Tax Court · May 30, 2007

Also applicable, however, to a claim for reimbursement of administrative costs under section 7430, is the requirement that a taxpayer must qualify as a “prevailing party”. Sec. 7430(a). … Respondent’s September 17, 2003, letter from respondent’s Compliance Division is neither and does not establish respondent’s position for purposes of section 7430.

Draper v. Commissioner

41 T.C.M. 1450 · United States Tax Court · May 6, 1981

Clearly Mr. James E. Draper, Sr., has not, at least since 1967, had any connection with the Jedel horses or any ownership interest in them. … Clearly petitioner's system of deducting the costs of the operation as a loss in each year is incorrect.

Lake Iola Groves, Inc. v. Commissioner

47 T.C.M. 880 · United States Tax Court · Jan 10, 1984

The mechanics of qualifying for nonrecognition pursuant to section 333 are relatively simple. … Stockton Massey, Jr., and met with him only *674 on June 22, 1977, at the insistence of her accountant so as to formally adopt a plan of liquidation clearly supports this finding.

Teong-Chan Gaw v. Commissioner

70 T.C.M. 1196 · United States Tax Court · Nov 9, 1995

We find the parties' stipulation that the $1,000,000 standby letter of credit was issued with respect to petitioner to be clearly contrary to the facts disclosed in the record. … The record establishes that, in form, Bangkok Bank Ltd.

Lukins v. Commissioner

64 T.C.M. 899 · United States Tax Court · Sep 24, 1992

A sporadic activity, a hobby, or an amusement diversion does not qualify. [ Commissioner v. Groetzinger , 480 U.S. 23 , 35 (1987) .] … To the contrary, the record clearly shows that petitioner did not intend for the corporation to have a real business purpose.

Sanchez v. Comm'r

108 T.C.M. 216 · United States Tax Court · Aug 28, 2014

Fraudulent Intent Fraud is never presumed but must be established by independent evidence that establishes fraudulent intent. Edelson v. Commissioner, 829 F.2d at 832; Beaver v. … Several badges of fraud exist in this case which clearly and convincingly establish fraud for all of the years at issue.6 6 Although dealing in cash is ordinarily a badge of fraud, Cash for Cans paid its customers

Norwest Corporation and Subsidiaries v. Commissioner

110 T.C. No. 34 · United States Tax Court · Jun 29, 1998

Held, further: N failed to establish that the remaining seven representative internal use software activities constitute qualified research.  - 3 - Mark A. Hager, Albert G. … The Cyborg payroll system activities clearly do not fall within the realm of qualified research. Dr. McDermott stated that the key issue "was how long the system could be made to survive".

Schloegl v. Commissioner

52 T.C.M. 487 · United States Tax Court · Sep 15, 1986

Respondent disallowed the investment tax credit because petitioner, as a noncorporate lessor, failed to qualify for the credit under section 46(e)(3) . … Petitioner has failed to present any evidence or testimony to establish the useful life of the sound system or the amount of the expenses he incurred with respect to the sound system.

Fox Photo, Inc. v. Commissioner

60 T.C.M. 85 · United States Tax Court · Jul 10, 1990

The six factors established in Whiteco Industries, Inc. v. Commissioner , supra , clearly support a broader facts and circumstances test. *385 In this connection, we note that, in Film N' Photos, Inc. v. … The parties agree that whether the labs and the concrete foundations qualify for 5-year depreciation is dependent on whether they qualify for the ITC. Secs. 1245(a)(3), 168(b)(1), and 168(c)(2)(B).

McAllister v. Commissioner

5 T.C. 714 · United States Tax Court · Sep 13, 1945

McAllister died on or about April 16, 1935, leaving a last will which was duly admitted to probate and under which Richard, Jr., and Josephine Curtis duly qualified as executors. … That a life interest in a trust fund (not inalienable by its terms) is a property interest is too firmly established to require argument. Blair v. Commissioner , 300 U.S. 5 .

Noneman v. Commissioner

37 T.C.M. 1195 · United States Tax Court · Jul 26, 1978

Respondent argues that the same stipulated facts clearly support his conclusion that the reimbursed expenses are not deductible. … Section 217 specifies the requirements which must be met in order to qualify for a moving expense deduction.

Banks v. Commissioner

62 T.C.M. 1611 · United States Tax Court · Dec 26, 1991

The deficiencies that we uphold for 1982, 1983, and 1984 qualify as "substantial understatements" as defined in section 6661(b) . *723 Petitioners argue that they are entitled to relief under section 6661(c) . … The testimony cited by them in support of this position clearly states that the funds were used, in part, for personal use.

Machado v. Commissioner

70 T.C.M. 1165 · United States Tax Court · Nov 7, 1995

In order for a taxpayer to qualify for an extension of time to file a Federal income tax return, the regulations under section 6081(a) provide that the taxpayer must show on an application for extension of time, among … very clearly that a taxpayer's professed profit objective in engaging in an activity need not be "reasonable".

VEGA v. COMMISSIONER

2002 T.C. Summary Opinion 14 · United States Tax Court · Feb 15, 2002

A statement from Merrill Lynch for the period ending October 31, 1998, however, clearly shows that the distribution had been deposited into the CMA. … It does not include establishing that there was not reasonable cause. See Higbee v. Commissioner, 116 T.C. 438, 446 (2001).

Burton v. Comm'r

97 T.C.M. 1309 · United States Tax Court · Mar 18, 2009

Memo. 2004-167, the law applicable to administrative settlement offers involving Federal income taxes is well established. … Clearly, no final closing agreement was signed by an individual authorized to bind respondent, and no mutual agreement was reached by the parties that either excluded petitioners’ liability for statutory interest on the

Reimann v. Commissioner

71 T.C.M. 2216 · United States Tax Court · Feb 27, 1996

)  - 25 - PI's Hyannis plant, neither of them was qualified to analyze or assess the machines on display. … Clearly these were substantial transactions requiring careful investigation under the Anderson case.

Dinger v. Comm'r

110 T.C.M. 130 · United States Tax Court · Aug 6, 2015

Section 911(a) permits a “qualified individual” to exclude from gross income “foreign earned income”. … Petitioner was clearly a U.S. employee. Thus, we must address whether the U.S.  -7- [*7] Army at the Friedberg, Germany, U.S.

Nelon v. Commissioner

73 T.C.M. 1843 · United States Tax Court · Jan 28, 1997

Melton, who was not a qualified tax adviser, was involved in a tax protester group. The primary precept of members of the protester group was that they were not subject to Federal income taxes. … The taxpayer's entire course of conduct may establish the requisite intent. Otsuki v. Commissioner, 53 T.C. 96, 105-106 (1969).