Case law

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).

Atlantic Mut. Ins. Co. v. Commissioner

71 T.C.M. 2154 · United States Tax Court · Feb 22, 1996

L. 99-514, sec. 1023, 100 Stat. 2085, 2404, any increases in the loss reserves maintained by property and casualty insurance companies that constitute "reserve strengthening" do not qualify for a one-time tax benefit. … Petitioner's Position Consistent with this Court's holding in Western National, petitioner maintains that the term "reserve strengthening" is an insurance industry term of art with a clearly understood technical

Frick v. Commissioner

47 T.C.M. 564 · United States Tax Court · Dec 8, 1983

He maintains that the only qualifying income is income from personal services which in this case would be limited to the amounts received from petitioner's advertising business. … In 1977, section 404(e) provided that contributions to a qualified retirement plan for a self-employed person could not exceed the lesser of $7,500 or 15 percent of his earned income.

ZACHRY v. COMMISSIONER

2005 T.C. Summary Opinion 55 · United States Tax Court · May 5, 2005

This Court will reverse the Appeals officer’s finding only if petitioner establishes there was an abuse of discretion. … Section 6015(f) more broadly confers on the Secretary discretion to grant equitable relief for taxpayers who otherwise do not qualify for relief under section 6015(b) or (c).

Mid-Del Therapeutic Ctr., Inc. v. Commissioner

80 T.C.M. 894 · United States Tax Court · Dec 19, 2000

If respondent can establish that the position taken in Mid-Del I was substantially justified, then petitioners fail to qualify as prevailing parties. See sec. 7430(c)(4)(B). … The fact that the Commissioner eventually loses a case does not establish that the position was unreasonable. See Anthony v. United States, 987 F.2d 670, 674 (10th Cir. 1993); Sokol v.

Hoffman v. Commissioner

57 T.C.M. 1150 · United States Tax Court · Jul 31, 1989

Alternatively, respondent determined the loss did not originate from a qualified small business corporation. Respondent now concedes that the corporation was a qualified small business corporation. … The evidence produced here clearly and convincingly proves petitioners' fraudulent intent to evade taxes for both 1980 and 1981.

Zollo v. Commissioner

51 T.C.M. 443 · United States Tax Court · Feb 10, 1986

Section 170(c) allows a deduction for charitable contributions where the taxpayer establishes each of the following: (1) that the contributions were actually made; (2) that they were made to a qualified, tax-exempt organization … The Internal Revenue Service has revoked its determination that the Universal Life Church, Inc. of Modesto, California was a qualified organization under sec. 170(c)(2).

Wagner v. Commissioner

48 T.C.M. 43 · United States Tax Court · May 7, 1984

Van Shufflin that he would provide financial information concerning his income tax liabilities only if he were given a grant of immunity. Mr. Van Shufflin informed petitioner that he did not have such authority. … To qualify as a return, the Form 1040 must "contain sufficient data from which respondent can compute and assess his liability with respect to a particular tax." Cupp v.

Potter v. Commissioner

68 T.C.M. 248 · United States Tax Court · Jul 27, 1994

The schools did not provide petitioner with any training, although he did attend one faculty workshop during 1990 in order to qualify to teach a 9-month course. … Petitioner's work for the schools was clearly an integrated part of the schools' overall function, the education of students. 7.

Guerrier v. Comm'r

83 T.C.M. 1047 · United States Tax Court · Jan 7, 2002

- 6 - 3) In addition to the above, I am filing even though the “Privacy Act Notice” as contained in a 1040 booklet clearly informs me that I am not required to file. … required to file an income tax return. 4) With respect to the information I included in my return, I wish to point out that the courts have ruled that: “A (1040) form with ‘zeros’ inserted in the space provided * * * qualified

Buchwach v. Commissioner

9 T.C.M. 835 · United States Tax Court · Sep 22, 1950

the taxpayer has kept no accounts or the method employed does not clearly reflect the taxpayer's true income. … Under such circumstances, we have no alternative but to invoke the principle established in Cohan v.

Wells Fargo & Company (f.k.a. Norwest Corporation) and Subsidiaries v. Commissioner

120 T.C. No. 5 · United States Tax Court · Feb 13, 2003

Section 419(b) limits the deduction for any taxable year to the welfare benefit fund’s “qualified cost”.15 The fund’s qualified cost is equal to the sum of the fund’s “qualified direct cost” for the year, and, subject … The language of section 404(a)(1)(A)(ii) is clearly different from the language of 419A(c)(2).

Thomas L. Siebert & Deborah S. Siebert

United States Tax Court · Mar 15, 2021

Our review of the record establishes that SO Walsh satisfied all three of these requirements. III. OIC A. … The record establishes that SO Walsh followed the guidelines set forth in IRM pt. 5.8.5.20(4).

Washington-Oregon Shippers Cooperative, Inc. v. Commissioner

52 T.C.M. 1406 · United States Tax Court · Jan 14, 1987

As to the $50,000 T-bill purchased in October of 1975, the record hints, but does not clearly establish, that when this T-bill matured in early 1976 it may have been the source of the funds for the Tolan loan. … While respondent argues here that petitioner in effect furnished freight services to its members below cost, that clearly is not the case.

HAMBLIN v. COMMISSIONER

2001 Tax Ct. Memo LEXIS 147 · United States Tax Court · May 21, 2001

PayLess agreed to pay $ 5 million for the benefit of all qualifying members of the class, including petitioner. … indicate and establish that the settlement was intended to satisfy the claims made in the class action.

Thomas Corson v. Commissioner

123 T.C. No. 10 · United States Tax Court · Aug 11, 2004

Petitioner has not established that the issue in this case is of sufficient difficulty to qualify as a special factor under section 7430(c)(1)(B)(iii). … Benda was qualified to act as petitioner’s attorney in this proceeding, petitioner submitted no evidence with respect to the availability of qualified attorneys or the local availability of tax expertise.

Osteen v. Commissioner

66 T.C.M. 1237 · United States Tax Court · Nov 10, 1993

Clearly, petitioner has not proved a bona fide objective to earn a profit from the horse breeding operation. 3 There was no established market for Percheron horses. *546 Factor (8): Financial Status of the Taxpayer . … Hard work alone is not enough to establish a profit-seeking objective. Feldman v. Commissioner , T.C.

Gregg v. Commissioner

77 T.C.M. 1215 · United States Tax Court · Jan 22, 1999

Burke, supra at 237, the Supreme Court held that to qualify for the section 104(a)(2) income exclusion, a taxpayer must show that the legal basis for recovery redresses a “tort-like personal injury”. … These injuries clearly constitute economic injuries. Petitioner’s restated complaint also alleged that USI caused him to lose the fair value of his earning capacity.

John Joseph Bauche

United States Tax Court · May 20, 2025

Given the circumstances, [petitioner] qualifies for an [OIC] based on [ETA] because liquidation of his assets will cause an economic hardship. … “Those grounds must be clearly set forth so that we do not have to guess about why an Appeals officer decided what [she] did.” Id.

Talebi v. Commissioner

49 T.C.M. 1230 · United States Tax Court · Apr 15, 1985

Respondent's expert, who is well qualified in appraising the items in question, testified that the fair market values at the times of donation were less than the cost of the items. … The parties stipulated that testimony establishing the general qualifications of the experts in Chiu v. Commissioner, ↩ 85 T.C. (April 15, 1985) , would be incorporated into the record in this case. 2.