Case law

Sellingsloh v. Commissioner

40 T.C.M. 1293 · United States Tax Court · Sep 18, 1980

Objectives : Provide for qualified employees a college education leading to a degree in a field *188 specifically required by the State Health Department, thereby enabling the agency to operate at a higher level of efficiency … affiliated local health department while on training, and their acceptance of a training grant implies their willingness to return to work in the position for which they are being trained. 3 *189 The above-quoted guidelines establish

Cherry-El v. Commissioner

44 T.C.M. 502 · United States Tax Court · Jul 19, 1982

Commissioner, 78 T.C. 304 (1982) . 2 Those cases clearly dispose of this issue and require that we sustain respondent's determination. … Mere negligence does not establish either." Mitchell v.

Estate of Myers v. Commissioner

42 T.C.M. 485 · United States Tax Court · Jul 28, 1981

Petitioner seeks to qualify under either of these two subsections of the regulations; however, petitioner must fail. … In both cases, taxpayers established more than mere nonuse of the properties. There were clearly identifiable acts of abandonment.

Barnett v. Commissioner

33 T.C.M. 25 · United States Tax Court · Jan 16, 1974

The intended purpose of the monetary payments to Virginia are clearly written: 11. … establish that he provided more for the support of such child during the calendar year than the parent not having custody.

Miller v. Commissioner

43 T.C.M. 1466 · United States Tax Court · May 24, 1982

In 1977, he also paid $ 1,000 to representatives of the Life Science Church for the documents used in establishing the Order and for their assistance in establishing it. … Moreover, upon inspection of the return, it is abundantly clear that the petitioner's failure to report his wages, coupled with the filing of a vow of poverty, clearly constituted an intentional disregard of the rules and

Hays v. Commissioner

41 T.C.M. 268 · United States Tax Court · Oct 27, 1980

Since fraud can seldom be established by direct proof of intention, the taxpayer's entire course of conduct can often be relied on to establish circumstantially such fraudulent intent. Stone v. … Such evidence clearly indicates that the petitioner was aware of his obligation to file returns and that his failure to do so constituted a willful attempt to evade tax. See Beaver v. Commissioner , supra .

Green v. Commissioner

58 T.C.M. 606 · United States Tax Court · Nov 1, 1989

Petitioner *616 did not clearly indicate which checks were payment for life insurance or for homeowner's insurance. … However, only a bona fide debt qualifies for purposes of section 166.

Estate of Morse v. Commissioner

8 T.C.M. 856 · United States Tax Court · Sep 20, 1949

MacDonald the principal then remaining was bequeathed in equal shares to the Rochester Friendly Home, the Hillside Home for Children of Rochester, New York, and the Rochester Community Chest, Inc., all of which institutions qualify … The quoted provision clearly brings the case within the holding of this Court in Estate of John W. Holmes, 5 T.C. 1289 , where the comparable provision was "to properly care for and maintain" the life beneficiary.

Van Der aa Investments, Inc., A Dissolved Delaware Corporation, Terry L. Van Der aa, Trustee v. Commissioner

125 T.C. No. 1 · United States Tax Court · Jul 6, 2005

R objects on the ground that P has failed to establish that there is no genuine issue as to any material facts. … Clearly, the author has relied on specialized knowledge in reaching the valuation conclusions expressed in the report.

Hutcheson v. Commissioner

71 T.C.M. 2425 · United States Tax Court · Mar 14, 1996

shares of WalMart stock  - 2 - in January 1989 even though they "repurchased" 96,600 shares of WalMart in December 1989, and alternatively (2) whether the sale and "repurchase" of the stock qualifies … Petitioners have failed to establish that an involuntary conversion has occurred. Cf. Hope v. Commissioner, 55 T.C. at 1033-1035.

Sparta Pink Property, LLC, Sparta Pink Manager, LLC, Tax Matters Partner

United States Tax Court · Aug 29, 2022

But there is an exception for a “qualified conser- vation contribution.” § 170(f)(3)(B)(iii), (h)(1). … Petitioner asserts that the relevant facts must be established at trial. We disagree.

Kathryn Cheshire v. Commissioner

115 T.C. No. 15 · United States Tax Court · Aug 30, 2000

The electing spouse has the burden of proof with respect to establishing the portion of any deficiency allocable to such individual. See sec. 6015(c)(2). … In this context, “item” clearly signifies the item of omitted income, not the underlying event or transaction. The majority opinion harmonizes with the legislative history.

Welemin v. Comm'r

2017 T.C. Summary Opinion 54 · United States Tax Court · Jul 18, 2017

Over several 2 Petitioners concede that they received and failed to report income of $86 as reported on Form 1099-Q, Payments From Qualified Education Programs (Under Sections 529 and 530), for the taxable … Gaynor clearly did not consider Mr. Welemin anything other than an independent contractor.

Vitaly Nikolaevich Baturin v. Commissioner

153 T.C. No. 10 · United States Tax Court · Dec 18, 2019

To be a “qualified scholarship” the amount received by the individual must be “a scholarship or fellowship grant” used only for “qualified tuition and related expenses”, i.e., for tuition, fees, books, supplies, and equipment … Petitioner was clearly engaging in the kind of research that the U.S.-Russia Treaty signatories intended to include in the Article 18 exemption.

Chodos v. Commissioner

37 T.C.M. 1716 · United States Tax Court · Oct 16, 1978

Had 10,000 shares of stock actually been transferred by the corporation to each of these executives *120 as a bonus, clearly the transfer would have been compensation to the executives. … It not only carried out his plan to establish a national company but immediately increased his wealth by several million dollars. Although there is no direct testimony in the record as to whether petitioner, Mr.

Fox v. Commissioner

57 T.C.M. 383 · United States Tax Court · May 11, 1989

The record does not clearly disclose where Mr. … Only the portion directly relating to Susan Fox's interest in the Branding Iron house may so qualify. We cannot determine what amount, if any, so qualifies.

Estate of Evan E. Eubanks v. Comm'r

26 T.C.M. 936 · United States Tax Court · Sep 29, 1967

Nevertheless, parties may contract for a right of survivorship, and, if they clearly so express their intention, the right of survivorship will be recognized. Compare Cleveland Trust Co. v. … There is no evidence that he was concerned about the financial situation of his daughter; in fact, the $100,000 bank account which he established in his and her names suggests that he considered that he had made ample provision

Norris v. Commissioner

35 T.C.M. 182 · United States Tax Court · Feb 19, 1976

The per diem payments were "undeniable accessions to wealth, clearly realized and over which the [petitioner had] complete dominion," ( Commissioner v. … No doubt at some earlier point Trenton could have qualified as petitioner's tax home, but by 1969, and probably long before that year, it had been abandoned and could not qualify as such.Accordingly, petitioner should not

John R. Kirkpatrick v. Commissioner

2018 T.C. Memo. 20 · United States Tax Court · Feb 22, 2018

Petitioner’s Argument Petitioner believes that the $140,000 distribution in question qualifies as a transfer of an account incident to divorce. … He believes, however, that she did not undertake the necessary steps on her part of establishing an IRA to accept the transferred funds and that he should not be responsible for her failure to do so.

LUHR v. COMMISSIONER

2001 T.C. Summary Opinion 31 · United States Tax Court · Mar 15, 2001

In order to qualify for the section 105(c) exception, the payments to petitioner must satisfy both paragraphs (1) and (2) of section 105(c). … After reviewing the cases, we conclude that each is clearly distinguishable. Winter v. Commissioner, supra, interprets 2 SEC. 105(d) Certain Disability Payments.– (1) In General.