Case law

White v. Comm'r

112 T.C.M. 292 · United States Tax Court · Sep 12, 2016

This definition includes all accessions to wealth, clearly realized, and over which the taxpayers have complete dominion. Commissioner v. Glenshaw Glass Co., 348 U.S. 426, 431 (1955). … Petitioner therefore does not qualify for an exemption from self-employment tax.

Ward AG Prods. v. Commissioner

75 T.C.M. 1886 · United States Tax Court · Feb 26, 1998

Whether petitioner qualifies as a farmer for purposes of using the cash method of accounting for 1990 and 1992. We hold that it does not. 3. … These comparisons do not establish that respondent committed an abuse of discretion.

Wert v. Commissioner

48 T.C.M. 1158 · United States Tax Court · Sep 18, 1984

A member *191 of a religious order under a vow of poverty is not immune from Federal income tax by reason of his clerical status or his vow of poverty, but is subject to tax to the same extent as any other person on income … Clearly, the Form 1040 submitted by petitioner does not qualify as a return. Since petitioner has furnished no evidence which would constitute reasonable cause for failure to file, respondent is sustained on this issue.

Estate of Goodall v. Commissioner

24 T.C.M. 807 · United States Tax Court · Jun 4, 1965

We have examined the cases cited by petitioners *242 covering the various portions of their argument and believe they are clearly distinguishable. … The legislative history of section 223 of the Revenue Act of 1964 clearly indicates, we believe, that it was not intended to reach a situation like the one before us.

Fretty v. Comm'r

2008 T.C. Summary Opinion 76 · United States Tax Court · Jun 30, 2008

(stating that the electing spouse has the burden to establish the proper allocation and that none of the applicable limitations apply). … Because the record does not clearly demonstrate that petitioner would suffer financial hardship if equitable relief were not granted, see Rev. Proc. 2003-61, sec. 4.02(1)(c), we 5 Rev.

Adams v. Comm'r

99 T.C.M. 1305 · United States Tax Court · Apr 13, 2010

An exception to this rule is qualified residence interest. Sec. 163(h)(2)(D). Qualified residence interest includes interest paid or accrued during the taxable year on acquisition indebtedness. … A qualified residence includes the principal residence of the taxpayer. Sec. 163(h)(4)(A).

Kazupski v. Commissioner

43 T.C.M. 1024 · United States Tax Court · Apr 8, 1982

Accordingly, the agreement between petitioner and his ex-wife clearly did not operate to relieve petitioner of his liability to the bank for the mortgage indebtedness. … Whether this "equitable interest" would make petitioner an "owner" for purposes of qualifying for the real estate tax deduction we need not decide.

Suzy's Zoo v. Commissioner

114 T.C. No. 1 · United States Tax Court · Jan 6, 2000

–-Nothing in this section shall require the capitalization of any qualified creative expense. (2) Qualified creative expense. … As mentioned above, we find in the report of the House Ways and Means Committee that it clearly intended for that term to require that a qualified employee-owner and members of his family own “95 percent or more of the

Bornstein v. Commissioner

37 T.C.M. 1186 · United States Tax Court · Jul 25, 1978

There is nothing contained in this record establishing that the petitioner performed a significant portion of his duties, whatever they may have been, at the Tokyo apartment. … That case is clearly distinguishable on its facts. There the residence was designed, in part, to accommodate the business activities of the employer, Mobile Sekiyu.

Kitcher v. Commissioner

51 T.C.M. 372 · United States Tax Court · Jan 29, 1986

such a qualified professional person ever represented to petitioners that these purported tax benefits were valid. … Thus section 6013(b)(2)(C) clearly precludes petitioners from electing joint filing status at this time. Petitioners contend, however, that neither Mr. DeMarco nor Mr.

S/V Drilling Partners, Snyder Armclar Gas Company, Tax Matters Partners v. Commissioner

114 T.C. No. 4 · United States Tax Court · Feb 23, 2000

The Senate committee report accompanying enactment of section 29 also clearly limits the credit to $3 per barrel of oil  - 8 - equivalent (before any indexing for inflation). … United States, 680 F.2d 1206, 1208 n.2 (8th Cir. 1982) (stating that taxpayer “apparently concedes this point because he makes no argument on appeal” relating to a fact that the Government had established at trial); Levin

Sud v. Commissioner

24 T.C.M. 559 · United States Tax Court · Apr 16, 1965

Petitioner's testimony about this is not clear and he produced no other competent *231 evidence to establish this fact. … That the educational expenses here involved were personal and incurred to satisfy petitioner's own educational aims and aspirations is clearly shown by the evidence before us.

Colvin v. Comm'r

93 T.C.M. 1382 · United States Tax Court · Jun 19, 2007

An individual qualifies as a statutory employee pursuant to section 3121(d)(3) only if such individual is not a common law employee pursuant to section 3121(d)(2). Ewens & Miller, Inc. v. … Petitioner was required to use a standard mileage rate established by the IRS in lieu of establishing the actual amount of his expenditure. See sec. 1.274-5(j)(2), Income Tax Regs.

Estate of Goldberger v. Commissioner

33 T.C.M. 95 · United States Tax Court · Jan 29, 1974

the marital deduction and the other trust not qualifying for the marital duction. … The terms of the trust decedent created clearly show *308 that such a sharing could not occur until decedent's death as well as Bertha's death.

United Aniline Co. v. Commissioner

21 T.C.M. 327 · United States Tax Court · Mar 21, 1962

Respondent contends, however, that a ship's log by its very nature is clearly an entry made in the regular course of business. … Unexplained expense entries in a corporate officer's expense book do not, without further extrinsic evidence, establish such a relationship.

Foxworthy, Inc. v. Comm'r

98 T.C.M. 177 · United States Tax Court · Sep 9, 2009

Bell, we conclude that respondent has failed to clearly and convincingly establish any fraudulent intent by Mrs. Bell. See Katz v. … Respondent contends that the Bells have failed to establish that the debts existed, that the R&P Partnership had bases in the alleged debts, that the alleged debts are of the type that qualifies for a deduction, that the

Trepte v. Commissioner

7 T.C.M. 317 · United States Tax Court · May 28, 1948

The Rohr contract provided that the "contractor" [Golden-Trepte] shall keep on the job, at all times, a qualified representative, satisfactory to the other contracting *184 party. … Petitioner's reliance on such cases as , and , is of no avail *205 since they are clearly distinguishable from the instant proceeding. As to the partnership question, we, therefore, hold for the respondent.

Estate of Petter v. Comm'r

98 T.C.M. 534 · United States Tax Court · Dec 7, 2009

In them she requested that the foundations establish A.Y. … We called this a savings clause, but it is clearly not the same kind of adjustment clause at issue in this case.

Madden v. Commissioner

40 T.C.M. 1103 · United States Tax Court · Sep 2, 1980

Certainly, petitioners have not established that to be the case. … The circumstances of this case clearly indicate that the various expenditures made did not create bona-fide debts.

Sogg v. Commissioner

52 T.C.M. 610 · United States Tax Court · Sep 22, 1986

Respondent contends that the undisputed facts bring this case clearly within the holding of the United States Court of Appeals for the Ninth Circuit in Schiavenza v. United States, supra. … Therefore, the advances by NEHP cannot qualify for the IDC deductions. As stated in Cottingham v.