Case law

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."

Emory v. Commissioner

30 T.C.M. 785 · United States Tax Court · Aug 5, 1971

Under the interagency contract between Southwestern Medical School and Terrell State Hospital, the medical school is paid for furnishing the hospital with qualified physicians. … Cowley testified that a resident is required to agree, at least orally, to stay for 2 years after his residency is completed in order to qualify for the program.

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.”

Xiong v. Comm'r

2007 T.C. Summary Opinion 96 · United States Tax Court · Jun 14, 2007

Petitioner’s contract with Cambridge University Press clearly identifies petitioner as a university professor. … If a taxpayer establishes that he or she paid or incurred a deductible business expense but does not establish the amount of the deduction, we may approximate the amount of the allowable deduction, but we bear heavily

Hatt v. Commissioner

28 T.C.M. 1194 · United States Tax Court · Oct 28, 1969

While he testified that the airplanes were never airworthy enough for his personal use, we note that he had qualified as a pilot and, among invoices introduced into evidence, we find numerous bills for aviation gasoline bought … The record clearly shows, we believe, that petitioners' underpayments of tax were due to negligence or intentional disregard of rules and regulations. The section 6653(a) additions to tax are sustained.

Smith v. Commissioner

38 T.C.M. 1246 · United States Tax Court · Aug 20, 1979

Company's activity with *241 respect to both breeds establishes a clear intent to make a profit. … This history--development, sales activity and discontinuation when profits are not foreseeable--clearly demonstrates a profit-intended business enterprise.

Purple Heart Patient Center, Inc.

United States Tax Court · Mar 29, 2021

Under the Federal Rules of Evidence, a witness can be qualified as an expert by experience alone. Fed. R. … While an expert can be qualified on the basis of his experience, he cannot cite his experience as the sole basis for his opinion.

Seifu Hailu Ragassa v. Comm'r

2009 T.C. Summary Opinion 166 · United States Tax Court · Nov 10, 2009

In petitioner’s case, the 10-page notice of deficiency indicates clearly that respondent made a determination for a particular year, 2005, in a particular amount, $1,575, after examining the particular items of petitioner … Respondent disallowed the entire amount as not being made to a qualifying organization.

Samp v. Commissioner

43 T.C.M. 89 · United States Tax Court · Dec 14, 1981

He has not established that the boat was primarily used for business. … And he deducted amounts as business expenses which were clearly of a personal nature.

Leslie v. Commissioner

31 T.C.M. 753 · United States Tax Court · Jul 13, 1972

Section 152(a)(1) includes "[a] son or daughter of the taxpayer" among the individuals who can qualify for "dependent" status. … Our statements in Labay are clearly not applicable herein since they refer to section 152(e)(B)(ii) of the 1954 Code which was not in effect in 1966, the taxable year involved herein.

Rollins v. Comm'r

88 T.C.M. 447 · United States Tax Court · Nov 15, 2004

However, the labor and tax provisions differ somewhat in establishing liability for violation of prohibited transactions. … The fact that the transaction would qualify as a prudent investment when judged under the highest fiduciary standards is of no consequence.

Harmony Dairy Co. v. Commissioner

19 T.C.M. 582 · United States Tax Court · May 31, 1960

We therefore did not reach the question as to whether the rebates qualified as ordinary and necessary business expenses deductible from gross income. … Contending that petitioner denies its payments violated the Milk Control Law, and further that it has failed to establish any informal agreements with its customers calling for the payments, respondent maintains reliance

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.

Estate of Hughes v. Commissioner

28 T.C.M. 304 · United States Tax Court · Mar 17, 1969

After Roy died in 1966, Alice, who was legally qualified to perform blood tests, continued to operate the laboratory under the same arrangement with Dr. McCollum. … United States, 317 U.S. 492 (1943) . *254 Apart from the purported understatements of income over a period of years there is little or no independent evidence in this record to show fraud clearly and convincingly.

St. John v. Commissioner

29 T.C.M. 1045 · United States Tax Court · Aug 24, 1970

In this office he maintained files concerning his patients, a typewriter, oxygen equipment, crutches, canes, immunization equipment, and basically those materials which, in conjunction *127 with his well equipped medical … We suspect that at least some of the expenditures for fruits and food were for gifts to *145 such persons as to qualify for deduction were there sufficient substantiation.

Hernandez v. Commissioner

51 T.C.M. 1631 · United States Tax Court · Jul 29, 1986

It was the petitioner's belief that MARRES needed $25,000 to establish it. … The record clearly establishes that the petitioner retained control over the funds transferred to MARRES and then to an account in the name of LEON.

Persson v. Commissioner

58 T.C.M. 409 · United States Tax Court · Oct 19, 1989

The notice of deficiency was mailed December 30, 1985, a date clearly beyond the three-year period under section 6501(a). … Wood were "one and the same," or even if specific authority existed in the law to attribute these three, the factual arrangement clearly did not establish that an interest existed other than an interest as a creditor.

Nicholas v. Comm'r

2009 T.C. Summary Opinion 102 · United States Tax Court · Jul 8, 2009

To qualify as a “prevailing party”, a taxpayer must establish: (1) He substantially prevailed with respect to either the amount in controversy or the most significant issue or set of issues presented; and (2) he met … In contrast, the AO used the past tense to describe her review of the file, clearly indicating that she had completed that task.

Henson v. Commissioner

38 T.C.M. 510 · United States Tax Court · Mar 27, 1979

Clearly, the uniform furnished Columbus was not a requirement of his employment and, thus, the care of it was not a necessary business expense deductible under section 162(a) . … To take advantage of that grace, taxpayers must qualify under certain rules and regulations imposed either directly or indirectly by Congress. Cf. Deputy v. duPont, 308 U.S. 488 (1940) .

Truth Tabernacle v. Commissioner

41 T.C.M. 1405 · United States Tax Court · Apr 29, 1981

Petitioner, moreover, has not established that it exists for and serves a charitable purpose. … Because petitioner fails both the organizational and operational tests, 9 it clearly does not qualify for exemption from Federal taxation under sections 501(a) and 501(c)(3). *543 An appropriate decision will be entered .