Case law

Levy v. Commissioner

44 T.C.M. 575 · United States Tax Court · Jul 26, 1982

In order to be entitled to a deduction for intangible drilling costs, a taxpayer must qualify as an "operator," which means he must have a working or operating interest in an oil or gas well. … The burden is on petitioner to establish such an operating interest. Rule 142(a). The partneship agreement makes no reference to the Stroup lease.

Lufkin Foundry & Mach. Co. v. Commissioner

30 T.C.M. 400 · United States Tax Court · May 12, 1971

The fact that Lufkin International had existing operations and a qualified staff in Venezuela and had established a relationship with local attorneys and accountants were further considerations which prompted the selection … established between Lufkin and Lufkin International such as the possibility of establishing local warehousing and manufacturing operations.

Park v. Commissioner

68 T.C.M. 184 · United States Tax Court · Jul 25, 1994

Once the Commissioner finds that a taxpayer's records are incomplete or that they do not accurately establish income, she may reconstruct the taxpayer's income using a method that in her opinion does clearly *348 reflect … Forms 1040A and 1040 are clearly identified by codes in the DLN's of the listed returns. Schedule C or F returns are clearly identified by an entry in one of two columns, labeled "SCH C" and "SCH F".

Gilbert v. Commissioner

53 T.C.M. 461 · United States Tax Court · Mar 26, 1987

Respondent also disallowed the investment credit claimed with respect to the Movie based upon the determinations that the Movie did not constitute qualifying property and that petitioner failed to establish his basis in the … Although he valued the rights to distribute the Movie nationally at $750,000, at trial we ruled that petitioner had failed to establish that Felton qualified as an expert to value production costs 22 or to determine what

Chiu v. Commissioner

73 T.C.M. 2679 · United States Tax Court · Apr 30, 1997

amounts to qualify as a rollover contribution. … Without more, we conclude that petitioner's testimony regarding the brochure fails to establish reasonable cause.

Moriarty v. Commissioner

48 T.C.M. 59 · United States Tax Court · May 8, 1984

In each instance, the burden is upon the taxpayer to show that such expenses were actually paid and that they were paid for a qualifying purpose. … as to such element; and (ii) By other corroborative evidence sufficient to establish such element.

Sonkin v. Commissioner

37 T.C.M. 421 · United States Tax Court · Mar 6, 1978

To make civilian employment in Europe more attractive, the Army offered to transport qualified military personnel to the United States for 60 days 1 of rest, recuperation, and recovery (R & R) at the Army's *428 expense, … to the establishment of a domicile of choice. * * * [ Sivalls v.

Langley v. Commissioner

44 T.C.M. 746 · United States Tax Court · Aug 5, 1982

ISU *293 is a land-grant college established to provide resident academic instruction and extension education and to conduct and promote research. … The record establishes, and common sense would seem to indicate, that research at ISU is part and parcel of its educational mission. As Dr.

Ellison v. Commissioner

64 T.C.M. 1684 · United States Tax Court · Dec 30, 1992

As alternative reasons for her disallowance of the alleged Eagle Film partnership losses, respondent stated that petitioners' method of accounting did not clearly reflect income and that they had failed to establish that … Clearly, respondent's position up to this point in the proceedings was justified. Sokol v. Commissioner , supra at 765 .

Bush v. Commissioner

16 T.C.M. 243 · United States Tax Court · Mar 29, 1957

Zeibig were named executors and trustees of decedent's estate and duly qualified. … Petitioner has the burden to clearly establish that the receipt of 80 per cent of the total compensation was received in one taxable year. Estate of Marion B. Pierce, 24 T.C. 95 ; Drysdale v.

Bacher v. Commissioner

36 T.C.M. 363 · United States Tax Court · Mar 24, 1977

However, such facts are not sufficient to establish that the income was produced by his services, and in the Allen case, a similar argument was rejected by this Court and the Court of Appeals for the Fifth Circuit. 61 T.C … For the taxable year 1963, the parties stipulated that the petitioner had knowledge of the omission of the $3,186.05 of interest income from The Round Table, Inc., and that such amount does not qualify for innocent spouse

Cheryl J. Miller v. Commissioner

114 T.C. No. 13 · United States Tax Court · Mar 24, 2000

The answer to the question depends upon whether the Permanent Orders qualify as a "written declaration" signed by Ms. … Well-established precedent confirms that taxpayers rely on such publications at their peril.

Cole v. Comm'r

2016 T.C. Summary Opinion 22 · United States Tax Court · May 16, 2016

We may disregard stipulations that are clearly contrary to the facts disclosed by the record. See Cal-Maine Foods, Inc. v. Commissioner, 93 T.C. 181, 195-196 (1989). … Petitioner does not contend that the burden of proof should shift to respondent under section 7491(a), nor has he established that the requirements for shifting the burden of proof have been met.

Marom v. Commissioner

30 T.C.M. 994 · United States Tax Court · Sep 9, 1971

It was incumbent on petitioner to establish not only that the alleged expenses qualified for deduction under section 162(a) of the 1954 Code as "ordinary and necessary" business expenses, but also that the rigorous conditions … These certainly do not establish the payment of business expenses.

WOLFSON v. COMMISSIONER

37 T.C.M. 1847-14 · United States Tax Court · Nov 7, 1978

Requests for public and private grants were sought by petitioner, with the support of Myers, to finance the newly established Unit for Metabolic *73 Research. … The evidence clearly shows that they do not rise to the level of a trade or business.

Styron v. Commissioner

52 T.C.M. 1373 · United States Tax Court · Jan 12, 1987

That answer clearly and unequivocally evidences that his failure to disclose his smuggling income to his preparer was intentional, not accidental. … To establish Sharon's liability for the fraud addition respondent must establish that her fraud *45 contributed to the underpayment.

Wilfredo E. Rivera & Maria T. Rivera v. Commissioner

2020 T.C. Memo. 7 · United States Tax Court · Jan 13, 2020

Where a taxpayer fails to maintain or produce adequate books and records, the Commissioner is authorized to compute the taxpayer’s taxable income by any method that clearly, in the Commissioner’s opinion, reflects income … The record reflects that petitioners paid $1,330 to ACN for digital phone services and $668 to Digitrain, Inc., which petitioners indicated in a handwritten note was for a “phone purchased to qualify IBO”.

Michael H. Shaut

United States Tax Court · Nov 6, 2024

Here, the Arbitration Award clearly contradicts Mr. Shaut’s testimony. … Casualty and Loss Deduction for 2019 Section 165(a) and (c) allows a deduction for losses arising from a qualifying casualty or loss, including theft, not compensated for by insurance or otherwise. See Treas.

Ruppel v. Commissioner

53 T.C.M. 829 · United States Tax Court · May 11, 1987

he is able to establish that fact, he must show that the loans were proximately related to that business. … Petitioner testified that he had made it known to bank loan officials for a number of years preceding the years in issue that he was interested in making loans to persons who might be unable to qualify for bank loans.

Humphrey v. Commissioner

5 T.C.M. 21 · United States Tax Court · Jan 18, 1946

Year 1941: $ 150.00 (11) Bonus; books determined not to reflect transaction clearly. … Their only contention is that it qualifies for longterm capital gain rates, the note having been held longer than the required period.