Case law

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).

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.

Chiabai v. Commissioner

44 T.C.M. 1453 · United States Tax Court · Oct 20, 1982

The forms and other materials were provided to petitioners and used by them to establish the purported Ronald A. … Clearly, petitioners sustained no theft loss in 1976 which meets the requirements of section 165. Estate of Melcher v. Commissioner, 476 F.2d 398 (9th Cir. 1973) , affg. T.C. Memo. 1970-237 .

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).

Marshall v. Commissioner

60 T.C. 242 · United States Tax Court · May 21, 1973

We conclude that the test established is one which requires us to look only to the plain meaning of the words used to define the income, not to the activity required to produce it. … Secured promissory notes are clearly within the meaning of "securities" as that term is employed by section 1372(e)(5) .

Estate of Dean v. Commissioner

34 T.C.M. 631 · United States Tax Court · May 8, 1975

Block 10 did not qualify for FHA approval after the restrictive covenants were removed therefrom. … Block 10 did not qualify for FHA approval after the restrictive covenants were removed.

Haymond v. Commissioner

73 T.C.M. 3179 · United States Tax Court · Jun 26, 1997

The fact of the matter is that the rationale of Tufts and Crane in the cash versus accrual context is sui generis as the Supreme Court's opinion in Tufts clearly reveals. … The taxpayer has the burden of proving that he or she meets each of these requirements; a failure to prove any one of these requirements will prevent the taxpayer from qualifying for relief. Stevens v.

Haydon v. Commissioner

60 T.C.M. 1066 · United States Tax Court · Oct 23, 1990

Date of Employment Petitioner has not established that he was employed by Solomon Co. before February 1, 1982. … Here neither Solomon Co. nor petitioner clearly indicated at the time of the grant under which particular stock option plan the options were granted.

Rose v. Commissioner

32 T.C.M. 1 · United States Tax Court · Jan 2, 1973

Considering this allergy to be a likely cause of Suzanne's respiratory difficulty, her doctors began a program of desensitizing *287 injections for the purpose of immunizing her from the offending allergens and advised the … Thus, it is clearly established that when section 213 was enacted, the definition of medical care was changed, and the costs of meals and lodging, while at a location prescribed by a doctor for medical reasons, are not to

Grecian Magnesite Mining, Indus. & Shipping Co. v. Comm'r

149 T.C. No. 3 · United States Tax Court · Jul 13, 2017

GMM is a privately owned foreign corporation that was established in 1959 and was organized under the laws of Greece (officially the Hellenic Republic). … Rose believed that he was qualified to prepare the Forms 1120-F for GMM, and GMM likewise believed he was so qualified.  - 54 - Thereafter GMM relied completely on Mr.

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.

Johnson v. Commissioner

71 T.C.M. 2878 · United States Tax Court · Apr 29, 1996

In the absence of adequate books and records, the Commissioner may reconstruct a taxpayer's income by any reasonable method of accounting which clearly reflects income. Sec. 446; Holland v. … The document does not mention loans to or repayments from Finnimore and does not establish that petitioner made loans to Finnimore.

McComb v. Commissioner

68 T.C.M. 1248 · United States Tax Court · Nov 23, 1994

This was clearly stated on the first page of the return. … Since, because of this failure, petitioner had reason to know of the substantial understatement, she does not qualify for innocent spouse relief under section 6013(e) .

Clark v. Commissioner

67 T.C.M. 2458 · United States Tax Court · Mar 23, 1994

We hold that they are. (4) Whether payments to certain individuals qualify as deductible compensation expenses. … Although there has been some controversy surrounding section 7609(e), 3 the statute is clearly unambiguous with respect to its application in the instant case.

Patterson v. Commissioner

30 T.C.M. 1003 · United States Tax Court · Sep 13, 1971

Petitioner has not established that he is entitled to these deductions for 1963. … Clearly, his employer's expectation that all teachers should keep themselves in good health is inadequate to establish the deductibility of the payments.

Boerner v. Commissioner

30 T.C.M. 240 · United States Tax Court · Mar 29, 1971

Gerhard's testimony clearly indicated that the only travel necessitated by his enrollment at ASU was his round trip between his home and ASU, a total distance of 38 miles. … Just as clearly, his travel from his home to work and back, a total distance of 32 miles, was commuting.

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".

Goodman v. Commissioner

40 T.C.M. 174 · United States Tax Court · Apr 17, 1980

In order to avoid laying off the excess number of salaried employees, American Can established an early retirement program specifically for the *464 purpose of reducing the work force. … clearly did not qualify for capital gain treatment under this provision as the payment from American Can was not from a qualified pension, profit sharing or stock bonus plan within the meaning of sections 401 and 402.

Nold v. Commissioner

26 T.C.M. 802 · United States Tax Court · Aug 23, 1967

It is, of course, well established that whether a taxpayer qualifies as a bona fide resident of a foreign country or countries is essentially a question of fact which requires that each case be decided on its own particular … Since petitioner *115 maintained so many contacts and engaged in so many activities in Houston, we think he was clearly a United States resident during such 6-month period.

Wilson v. Commissioner

42 T.C. 914 · United States Tax Court · Aug 19, 1964

At issue is whether petitioners' receipt of stock in Wil-Plan Co. in a so-called spin-off qualified for nonrecognition under section 355, I.R.C. 1954 . FINDINGS OF FACT Petitioners Marne S. and Marjorie M. … And we think that the record before us establishes that the transaction was not so used.