Case law

Estate of Ashenhurst v. Commissioner

43 T.C.M. 673 · United States Tax Court · Feb 25, 1982

Ashenhurst as a result of striking paragraph six of the will, respondent does not contest that the property interest qualifies for the marital deduction. … That is clearly not the case.

KIRSHENBAUM v. COMMISSIONER

2002 T.C. Summary Opinion 152 · United States Tax Court · Nov 25, 2002

are clear that a written governing instrument is required to establish an IRA and, therefore, without a written instrument, petitioner’s purported Veazie property-IRA must fail to qualify as an IRA pursuant to section … At trial, petitioner testified that he contributed to an existing IRA, but he could not clearly articulate whether such contribution was made to Fidelity Investments, another IRA account, or some other qualified retirement

Visser

65 T.C.M. 1734 · United States Tax Court · Jan 12, 1993

The report submitted by respondent clearly showed that petitioners' Greenhouse, *31 on plot I-1, was never fully constructed nor operational during the years at issue. 11 These results were substantially corroborated by respondent's … "The inability to produce a record which is unintentionally lost, whether by the petitioner, the Commissioner, or by a third party, alters the type of evidence which may be offered to establish a fact, but the rule does not

Dowdy v. Commissioner

52 T.C.M. 1192 · United States Tax Court · Dec 17, 1986

seek to nullify her signature on the return on the ground that it was obtained by duress. 3 Indeed, such a claim would leave her in the position as having failed to file returns for the years in issue, years in which she clearly … To qualify, Lucille must show for each year that (1) on such year's joint return there is a substantial understatement 5 of tax attributable to grossly erroneous items 6 of Hesekier; (2) Lucille did not know and had no reason

Allied-Signal v. Commissioner

63 T.C.M. 2672 · United States Tax Court · Apr 6, 1992

Applying the "origin and character of the claim" test established in United States v. … Gilmore , 372 U.S. 39 (1963) , the Supreme Court *288 found that the legal expenses clearly qualified as expenses paid or incurred in carrying on a trade or business within the meaning of section 162(a) .

Hachette USA, Inc., As Successor to Hachette Publications, Inc. and Curtis Circulation Co., Subsidiary v. Commissioner

105 T.C. No. 17 · United States Tax Court · Sep 25, 1995

Section 446(b) provides that the taxpayer's method of accounting must clearly reflect income in the opinion of the Secretary. … Second, it 'must clearly reflect the income.'"  - 22 - Thor Power Tool Co. v. Commissioner, 439 U.S. 522, 532 (1979).

Polowniak v. Commissioner

111 T.C.M. 1132 · United States Tax Court · Feb 25, 2016

Section 6001 requires taxpayers to maintain records sufficient to establish the amount of each deduction. See also sec. 1.6001-1(a), Income Tax Regs. … Respondent contends that the $680,000 of unreported gross receipts is clearly attributable to the listed transaction discussed above. The Court agrees.

Chaffin v. Commissioner

46 T.C.M. 673 · United States Tax Court · Jul 7, 1983

Mere failure to file does not, without more, establish fraud, Breland v. … United States, 323 F.2d 492 (5th Cir. 1963) , but the circumstances surrounding petitioner's failure to file clearly demonstrate his intention to evade taxes.

Jones v. Commissioner

32 T.C.M. 1115 · United States Tax Court · Oct 25, 1973

In order to qualify as an electing small business corporation the corporation is required to file an election in the time and manner required *57 by section 1372 and the regulations thereunder. … It is our duty to determine cases on the basis of facts clearly established by the evidence produced, viewed in the light of existing statutes, not on the basis of inferences and conclusions for which there is no support

Smith v. Commissioner

40 T.C.M. 1025 · United States Tax Court · Aug 20, 1980

The facts of the instant case clearly demonstrate *265 that the payments made to petitioners in 1973 were so-called "guaranteed payments." … There is no question that petitioners honestly believed that the payments which they received were to be tax-free, and we are sympathetic, but the facts and the law clearly establish that the payments are taxable as "guaranteed

Oak Knoll Cellar v. Commissioner

68 T.C.M. 412 · United States Tax Court · Aug 18, 1994

Petitioner has made no attempt to establish that the partnership's grouping of all its wine inventory into one pool clearly reflects its income. … Instead, petitioner relies on a legal argument to establish that respondent's position was unreasonable.

Eisenberg v. Commissioner

69 T.C.M. 2446 · United States Tax Court · Apr 18, 1995

In fact, petitioner argues that he consulted qualified tax advisers and relied upon them in claiming the disallowed losses and tax credits. … The record in this case contains no evidence to establish an abuse of discretion on the part of respondent.

Parks v. Commissioner

38 T.C.M. 759 · United States Tax Court · May 9, 1979

To qualify for retirement for physical disability from the armed services, *350 the relevant standard is whether a member of the armed services is unfit to perform the duties of his office, grade or rank because of physical … The amounts received by petitioner were clearly statutory retirement pay based on length of service. Second, we think the petitioner was not retired on account of disability.

Roe Found. Charitable Trust v. Comm'r

58 T.C.M. 402 · United States Tax Court · Oct 19, 1989

In order to qualify as a supporting organization an entity must meet all of three requirements. … None of the requirements of this test have been established by petitioner.

Advance Pressure Castings, Inc. v. Commissioner

7 T.C.M. 140 · United States Tax Court · Mar 12, 1948

Opinion ARUNDELL , Judge: The pertinent statutory provision under which petitioner seeks to qualify is section 23(a) (1) (A) of the Internal Revenue Code . … In the circumstances, petitioner's liability in 1943 to recondition its dies was clearly contingent and the estimated cost of doing this work, if and when it became necessary, did not constitute an incurred liability in the

Hospital Corp. of Am. v. Commissioner

67 T.C.M. 2369 · United States Tax Court · Mar 14, 1994

The party who opposes production has the burden of establishing that the documents being sought by the other party are not relevant, or that they are not otherwise discoverable. Rutter v. … In holding that the doctrine of executive privilege is not absolute, we stated: [executive] privilege is qualified in that it recognizes there are instances in which justice will require disclosure of such material.

Theodotou v. Commissioner

49 T.C.M. 1233 · United States Tax Court · Apr 15, 1985

offered no expert testimony the testimony of petitioner's expert witnesses should have been heeded and their opinions accepted by the Tax Court as determinative of the December 1955 value of the jewelry and that it was clearly … The parties stipulated that testimony establishing the general qualifications of the experts in Chiu v. Commissioner, ↩ 85 T.C. ( 1985), would be incorporated into the record in this case. 2.

Ware v. Commissioner

52 T.C.M. 315 · United States Tax Court · Aug 27, 1986

Petitioner has failed to carry his burden of proof with respect to establishing that his rental of the White Trout residence to Dorothea in 1977 and part of 1978 qualified as an activity engaged in for profit. … To qualify for the credit, the property acquired must constitute " section 38 property."

Pashby v. Commissioner

25 T.C.M. 667 · United States Tax Court · Jun 17, 1966

for decision are (1) whether petitioner, during the year 1962, was domiciled in California so that one-half of his earnings might be attributed to his nonresident alien wife, and, if not (2) whether during that year he qualified … Respondent also stated in the notice of deficiency that petitioner had not established that he was entitled to Head of Household *161 rates in the computation of his tax.

Costa v. Commissioner

60 T.C.M. 1178 · United States Tax Court · Oct 31, 1990

A deficiency determination not supported by the proper evidentiary foundation is clearly arbitrary and erroneous. Weimerskirch v. … In the absence of such records, respondent may compute the taxpayer's income by a method which clearly reflects income. Sec. 446(b); Petzoldt v.