Case law

Laurence Gluck & Sandra Prusock v. Commissioner

2020 T.C. Memo. 66 · United States Tax Court · May 26, 2020

These documents clearly state that the joint venture “was organized as a New York partnership in February 1962 to acquire and operate * * * [the Property] for the  - 22 - [*22] purpose … It is well established, however, that parties may advance arguments addres- sing our jurisdiction (or lack of it) at any stage of a case. Charlotte’s Office Bou- tique v.

Gordon v. Commissioner

74 T.C.M. 657 · United States Tax Court · Sep 22, 1997

If the Court granted a second chance to every party who lost because of his failure to act in some manner, the Court clearly could not keep abreast of its work. … Gordon, the "record clearly establishes that Mr. Gordon did not hold any of his options for the purposes specified in §1256(f)(3)(B), and that §1256(f)(3)(B) does not provide a substantial legal argument for Mr.

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.

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.

Clark v. Commissioner

39 T.C.M. 954 · United States Tax Court · Jan 28, 1980

Clark, the custodial parent, has clearly established that she provided more for the support of Susan in 1975 and 1976, John in 1974, 1975 and 1976 and David in 1974 and 1976 than did Mr. Clark. Mr. … establish that he provided more for the support of such child during the calendar year than the parent not having custody.

David J. Jarrett v. Commissioner

2018 T.C. Memo. 73 · United States Tax Court · May 31, 2018

Clearly, you were involved in a day-to-day operation of the business. … by the record and which speculate about certain other alleged facts that also are not established by the record.

Pulliam v. Commissioner

73 T.C.M. 3052 · United States Tax Court · Jun 17, 1997

Since any spin-off must have a corporate business purpose to qualify as tax-free, this nondevice factor will always be present to some extent in any qualifying spin-off. … Although unlicensed owners of funeral directing and embalming establishments are allowed under 225 Ill. Comp.

Justi v. Commissioner

68 T.C.M. 717 · United States Tax Court · Sep 14, 1994

The joint returns for 1981, 1982, and 1983, as originally filed, reflect gross income and taxable income as follows: Gross Income Taxable Income 1981 $ 23,808 $ 8,575 1982 50,126 27,551 1983 46,755 -0- Clearly, the amounts … Fraud is never presumed; it must be established by affirmative evidence. Beaver v. Commissioner , 55 T.C. 85 , 92 (1970) .

Moss v. Commissioner

40 T.C.M. 670 · United States Tax Court · Jul 16, 1980

Dougherty is not legally authorized and qualified to act on your behalf in this matter, I am sending this letter to you via certified mail to confirm whether or not you wish this case to continue on for litigation in Tax … There are numerous court cases where it has been established that a request for records required to establish an individual's tax liability do not violate the taxpayer's constitutional rights under the 4th and 5th Amendments

Young v. Commissioner

58 T.C.M. 1 · United States Tax Court · Sep 5, 1989

The statutory notice clearly identifies this amount and petitioner's argument is without merit. Petitioner has failed to introduce any evidence establishing that he did not underreport his 1978 income by $ 17,435.08. … These documents, standing alone, establish very little.

Dellwo v. Commissioner

42 T.C.M. 202 · United States Tax Court · Jun 22, 1981

Section 1.274-5(b)(2), Income Tax Regs. *445 In addition, the menus and receipts gathered from petitioner's usual eating places subsequent to the year at issue clearly do not suffice. … evidence sufficient to establish such element.

Gregg v. Commissioner

12 T.C.M. 478 · United States Tax Court · Apr 30, 1953

The Manager was designated as one qualified to carry on a retail distribution of the products of the Manufacturer. … Under the terms of the contract between petitioner and the Manufacturer it clearly appears that petitioner was an employee.

Palm Homes, Inc. v. Commissioner

11 T.C.M. 28 · United States Tax Court · Jan 17, 1952

All of petitioner's capital stock, with the *353 exception of qualifying shares, was owned by the Lester Preu Corporation. … The builder had to agree to rent or sell the houses to war workers for certain established ceilings.

Foster v. Commissioner

71 T.C.M. 1865 · United States Tax Court · Jan 24, 1996

Clearly too, a round number would be a great asset in beating an IRS audit should I be challenged. … According to respondent, petitioner has not established that this amount was received as damages on "account of personal injuries", as defined under section 104(a)(2).

Sandy Lake Rd. Ltd. Pshp. v. Commissioner

73 T.C.M. 3202 · United States Tax Court · Jun 30, 1997

In order to qualify as agricultural use property under section 1-d, Tex. Const. … To qualify under section 1-d-1, Texas Const.

MoneyGram International, Inc. and Subsidiaries v. Commissioner

153 T.C. No. 9 · United States Tax Court · Dec 3, 2019

The question presented is whether MoneyGram qualifies as a “bank” under this definition.  - 28 - III. … The record clearly establishes, however, that MoneyGram recorded unpaid remittances on its balance sheet, not as “loans,” but as “receivables.”

Gray v. Commissioner

56 T.C. 1032 · United States Tax Court · Aug 11, 1971

This factor would clearly have the effect of diminishing the purchase price that such an unrelated purchaser would be willing to pay for the company. … Once the fog of Cameron and Dabne is blown away by the fresh air of economic reality the substance of the transactions is clearly visible.

Schiers v. Commissioner

35 T.C.M. 149 · United States Tax Court · Feb 10, 1976

(viii) Petitioner's bank account in the amount of $505 which was depleted in some manner not clearly explained. *383 (c) Income. … Moreover, a number of the items hardly qualify as theft losses for other reasons.

Vandenhoff v. Commissioner

53 T.C.M. 271 · United States Tax Court · Feb 26, 1987

In essence, respondent asserts under either theory that the film was not qualified property to Laurel for investment tax credit purposes. … The parties do not dispute that "Bloodbrothers" is "new section 38 ↩ " property which is a "qualified film."

Breon v. Commissioner

41 T.C.M. 1621 · United States Tax Court · May 28, 1981

Physical damage to property caused *489 by a flood is clearly a casualty within the purview of section 165(c)(3), and respondent concedes that petitioners suffered some such damage which qualified for deduction. … To establish the amount of the casualty loss, the relevant fair market values "shall generally be ascertained by competent appraisal." Sec. 1.165-7(a)(2)(i), Income Tax Regs.