Case law

Afro-American Purchasing Center, Inc. v. Commissioner

37 T.C.M. 184 · United States Tax Court · Jan 25, 1978

The question to be resolved herein is whether, during its fiscal years 1969 and 1970, petitioner qualified as an organization exempt from tax under section 501(c)(3) . … As we see it, the foregoing regulations establish three levels of possible tax impact: (1) a trade or business which is sufficiently causally related, both in type and volume, to the exempt functions of an organization qualified

Ash v. Commissioner

96 T.C. 459 · United States Tax Court · Mar 11, 1991

Petitioner reported on a schedule attached to her Federal income tax return for 1985 that the Mary Kay Holding Corp. long-term notes and common stock were received in a transaction qualifying for nonrecognition treatment … The discovery procedures established by our Rules in essence follow the Federal Rules of Civil Procedure (Federal Rules), but are not identical.

Lerner v. Commissioner

24 T.C.M. 1450 · United States Tax Court · Oct 5, 1965

in accordance with such method as in his opinion does clearly reflect income. … Our approval of the substantially identical formula in the Meneguzzo case renders the formula employed here to be immune to any charge that it is arbitrary.

Schulz v. Commissioner

46 T.C.M. 1519 · United States Tax Court · Sep 26, 1983

Thus, if a statute is to qualify as a workmen's compensation act within the meaning of section 104(a)(1) , payments under that act must be made solely because of injuries or sickness sustained in the employee's line of duty … In the instant case, the record clearly establishes that the ordinary disability pension awarded to petitioner under section B-18-42.0 of the Administrative Code of the City of New York was based on an injury to his left

Sullivan v. Comm'r

113 T.C.M. 1009 · United States Tax Court · Jan 3, 2017

; (2) a part of a series of substantially equal payments; (3) dividends with respect to a corporation described in section 404(k); (4) due to a levy under section 6331; received for medical care use; (5) pursuant to a qualified … Contrary to petitioner’s contention, the notice of deficiency clearly shows a $354 reduction or decrease in withholding credits. In Forrest v. Commissioner, T.C.

ESTATE OF JAMES W. BOYLE v. COMMISSIONER

82 T.C.M. 488 · United States Tax Court · Sep 10, 2001

This assumption, which is critical to the success of petitioners’ position, is incorrect because the record in this case clearly establishes that the old warehouse and the new warehouse were separate and distinct properties … Despite this well-established principle, petitioners urge us, in effect, to permit them to deduct as a casualty loss their entire unrecovered investment in both the old and new warehouses.

Hamby v. Commissioner

56 T.C.M. 783 · United States Tax Court · Dec 7, 1988

Petitioners established that Dr. … There is nothing in the record to establish that the Gullwing was used to any degree in Dr.

Estate of Lockwood v. Commissioner

23 T.C.M. 1233 · United States Tax Court · Aug 3, 1964

National Bank is now the duly appointed, qualified, and acting executor of the decedent, who died on August 7, 1957. … Rul. 56-557 , 1956- 2 C.B. 199 . *155 Respondent's reliance on Elliott, Appleby, and Bonsall is misplaced, for those cases are clearly distinguishable from the present factual situation.

Big "D" Development Corp. v. Commissioner

30 T.C.M. 646 · United States Tax Court · Jun 21, 1971

United States, supra , in an effort to establish a qualifying installment sale. … The present case clearly lacks this particular tripartite aspect.

ESTATE OF FLANIGAN v. COMMISSIONER

44 T.C.M. 680 · United States Tax Court · Aug 3, 1982

Flanigan Foundation, if such organization is a qualified charity, or alternatively to certain other enumerated qualified charitable organizations] such proportion including the whole thereof, of the principal of the Marital … Flanigan in his will clearly stated that he intended to exercise the power of appointment only to the extent that Mrs.

Constantin v. Commissioner

25 T.C.M. 166 · United States Tax Court · Jan 31, 1966

Petitioner also alleges that the debt became "clearly" barred by limitation in Texas in 1958. … As our findings indicate we haveconcluded that at least by January 29, 1955, two years after the executors of Jules' estate were appointed and qualified, the 2-year statute ran out on the debt in question.

Norgaard v. Commissioner

57 T.C.M. 1122 · United States Tax Court · Jul 31, 1989

Sandra thus fails to qualify as an innocent spouse for the taxable year at issue. Respondent at trial conceded the fraud additions to tax and alternatively alleged additions to tax for negligence. … Assuming, arguendo, that such sufficed as a "clue," it clearly did not provide sufficient information to enable respondent to identify the potential controversy involved for purposes of satisfying the adequate disclosure

Harris v. Comm'r

94 T.C.M. 205 · United States Tax Court · Aug 22, 2007

Section 24 provides a credit against income tax for each qualified child of a taxpayer who is under 17 years of age and for whom the taxpayer may claim a deduction under section 151. … Prior to 1984, a noncustodial parent could claim a dependency exemption pursuant to section 152(e) if he or she provided $1,200 or more for the support of a child and the custodial parent could not clearly establish that

Chagra v. Commissioner

62 T.C.M. 347 · United States Tax Court · Aug 6, 1991

Respondent did not attempt to qualify his witness as an expert for purposes of the witness' testimony. … As to petitioners' taxable years 1977 and 1978, we are satisfied that the evidence adduced by respondent establishes clearly and convincingly that petitioners are liable for the additions to tax for fraud. 14 Respondent proved

Nelson v. Commissioner

71 T.C.M. 2025 · United States Tax Court · Feb 14, 1996

- 5 - Lack of actual knowledge is not sufficient to qualify for innocent spouse relief. Petitioner must establish that he had no reason to know of the understatements. … But he clearly did not live the life of a full-time student, and the lifestyle that he did enjoy was due in no small part to Linda's defalcations.

Estate of Zavesky v. Commissioner

42 T.C.M. 1300 · United States Tax Court · Sep 30, 1981

The court rejected "the Government's invitation" to establish "a per se rule that reliance upon counsel for the timely filing of federal estate tax returns can never constitute 'reasonable cause'." … Judge Swygert's dissent in Rohrabaugh ( 611 F.2d at 220 ) pointed out that the majority opinion in that case "effectively immunized a negligent attorney from what appears to be an open and shut malpractice suit."

Modeer v. Commissioner

43 T.C.M. 782 · United States Tax Court · Mar 16, 1982

The by-laws established the corporation's principal office as St. … By-laws established the corporate officers and principal office, provided for shareholder meetings (including detailed rules about such matters as voting proxies), established and set out rules regarding a board of directors

Demann v. Commissioner

65 T.C.M. 2614 · United States Tax Court · May 17, 1993

At trial, petitioners' counsel clearly indicated that he knew from the time that he entered the case, 16 days prior to the trial, that respondent was going to raise the question of whether the Farraday Farms stock was issued … The plan to issue stock which qualifies under section 1244 must appear upon the records of the corporation.

Carlisle v. Commissioner

35 T.C.M. 1428 · United States Tax Court · Oct 6, 1976

Even if we assume petitioner suffered a qualifying casualty or theft loss, that loss was not available as a carryover to 1971. … Use of an extra room which is incidental to the residential use of the home is insufficient to qualify for a section 162(a) deduction.

McGowan v. Commissioner

43 T.C.M. 495 · United States Tax Court · Feb 11, 1982

Having done so, his personal efforts were clearly directed to establishing *687 a property usage where nothing had previously existed and have enabled him to develop its continuing success to optimum content. … The facts before us clearly show that capital is a material income-producing factor in petitioner's business. Petitioner himself suggests that he has "no product but space itself."