Case law

Murphy v. Commissioner

71 T.C.M. 2080 · United States Tax Court · Feb 15, 1996

First, the record in this case clearly supports a finding of an intent to liquidate FSRC. … Rather than pointing to a plan of reorganization, the evidence clearly indicates that FSRC adopted a plan of complete liquidation.

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.

Dudley v. Commissioner

32 T.C. 564 · United States Tax Court · May 29, 1959

These provisions were an attempt to qualify United as a United States citizen for purposes of purchasing tankers pursuant to the provisions of the Merchant Ship Sales Act. … The Commission's consent to the amendment was *214 thus clearly predicated upon the assumption that National would be the alter ego of AOTC, at least in terms of ownership.

Pusch v. Commissioner

44 T.C.M. 961 · United States Tax Court · Aug 25, 1982

Section 170 allows a deduction for contributions to qualified organizations. … Insofar as petitioners' argument is based on the theory *263 that sections 170(c)(2) and 501(c)(3) are unconstitutional, their position is clearly wrong.

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.

Connie A. Washington v. Commissioner

120 T.C. 137 · United States Tax Court · Apr 21, 2003

But here, the divorce decree did not establish whose (petitioner’s or Mr. Washington’s) obligation it was to pay the unpaid 1989 tax liability. Therefore, this is a neutral factor. 2. … That language clearly relieves the spouse of all liability for the taxable year attributable to the understatement; it suggests that Congress intended that the provision “should apply to the entire taxable year

Estate of Sikler v. Commissioner

42 T.C.M. 1389 · United States Tax Court · Oct 8, 1981

The remaining question involves a determination of the value of property *171 received by Julia Sikler which does qualify for the marital deduction. … Accordingly, we hold that petitioner has not established reasonable cause for the late filing and the addition to tax is sustained. To reflect the foregoing, Decision will be entered under Rule 155 .

Lang Chevrolet Co. v. Commissioner

26 T.C.M. 1054 · United States Tax Court · Oct 27, 1967

In addition, the trailers and tow cars used in conveying the Corvettes to the races clearly indicated that Lang Chevrolet was the sponsor. The races were normally held on weekends. … In general, allowable advertising has been held to meet the above tests and therefore qualifies as a section 162 expense.

Ishveen K. Chopra

United States Tax Court · Jan 8, 2025

To qualify as section 179  9 [*9] property, the equipment must (among other things) be acquired for use “in the active conduct of a trade or business.” See § 179(d)(1)(C). … And respondent clearly proved that a significant portion of the underpayment (at least) was due to fraud. Fraud is intentional wrongdoing designed to evade tax believed to be owing. Neely v.

Bailey v. Commissioner

44 T.C.M. 726 · United States Tax Court · Aug 4, 1982

Clearly, amounts spent in maintaining a household are personal expenses. … Thus, it is clear that the expenses of maintaining the mobile home do not qualify as deductible business expenses and respondent's determination must be sustained.

Charles P. Littlejohn & Maxine M. Littlejohn v. Commissioner

2020 T.C. Memo. 42 · United States Tax Court · Apr 9, 2020

Petitioners have not clearly disputed this contention and have offered no evidence to refute it. … An “as is” provision does not necessarily confer on the seller a general immunity from liability for fraud. Id.

Silverton v. Commissioner

37 T.C.M. 142 · United States Tax Court · Jan 19, 1978

Education Expense Deduction Section 1.162-5(a), Income Tax Regs. , provides that educational expenses, which are not incurred to meet minimum educational requirements of employment or qualify the taxpayer for a new trade … Quite clearly petitioner's educational pursuits were not designed to meet the requirements of his employer or any law or regulation to which he was subject.

Dagres v. Commissioner

136 T.C. 263 · United States Tax Court · Mar 28, 2011

Dagres joined Battery Ventures, four funds had already been established. Mr. … This additional deficiency is clearly a new matter as to which the IRS would have the burden of proof. However, Mr.

Cheramie v. Comm'r

2013 T.C. Summary Opinion 92 · United States Tax Court · Nov 20, 2013

Under section 71(b)(1)(B), the divorce or separation instrument must clearly and explicitly state that the payments are not to be treated as income if they are to be tax free. See Richardson v. … Payments Do Not Qualify as Child Support Under Section 71(c)(1).

Braun v. Commissioner

48 T.C.M. 210 · United States Tax Court · May 30, 1984

From the date of incorporation of Westfield to the date of establishment of the two trusts, Westfield paid rent to petitioners (and to Dr. Kalbacker). … In general, financially capable parents should contribute to the higher education of children who are qualified students.

Jameson v. Commissioner

50 T.C.M. 6 · United States Tax Court · Jun 3, 1985

that *380 these films qualified for investment tax credit. … The Commissioner also disallowed investment tax credits claimed by petitioners jwith respect to their purchase of such television programs because it was not established that such property qualified for investment tax credit

Prescott v. Commissioner

47 T.C.M. 435 · United States Tax Court · Nov 29, 1983

Respondent does not dispute that this *102 distribution qualified under section 1375(f) . … In this case, the wording of respondent's statutory notice was clearly broad enough to cover a theory other than that proffered by respondent on brief.

Smith v. Comm'r

88 T.C.M. 188 · United States Tax Court · Aug 31, 2004

If the Commissioner establishes that any portion of an underpayment is attributable to fraud, the entire underpayment shall be treated as attributable to fraud, except to the extent the taxpayer establishes otherwise. … Petitioner’s records were clearly inadequate.

Ray v. Commissioner

61 T.C.M. 2122 · United States Tax Court · Mar 12, 1991

We hold that they are not because they failed to establish that the property qualified for an investment tax credit. (8) Whether petitioners are entitled to a home office deduction on their 1976, *128 1977, and 1979 returns … Accordingly, we sustain respondent's disallowance of petitioners' investment tax credits in 1982, 1983, and 1984 because they failed to establish that the property qualified for an investment tax credit. 8.