Case law

Estate of Carroll v. Commissioner

38 T.C. 868 · United States Tax Court · Sep 17, 1962

The chapel qualifies under the Canon Law of that church as a “public oratory,” which means that it is a place for worship by members of the public, generally. … Thus tbe Internal Revenue Service has recognized that where expenditures made by an individual were clearly for “the use” and the benefit of a qualified public charity, deductions therefor are allowable, even though there

Hachette USA v. Commissioner

105 T.C. 234 · United States Tax Court · Sep 25, 1995

(b) Definitions and Special Rules. — For purposes of this section— (5) Qualified sale. — A sale of a magazine, paperback, or record is a qualified sale if— (A) at the time of sale, the taxpayer has a legal obligation to adjust … Second, it ‘must clearly reflect the income.’” Thor Power Tool Co. v. Commissioner, 439 U.S. 522, 532 (1979).

Giant Auto Parts, Ltd. v. Commissioner

13 T.C. 307 · United States Tax Court · Sep 15, 1949

Moreover, sections 8061 and 8064, which deal with the effect of a failure to maintain a register of debts and liabilities and the omission of the word “limited” from the partnership name, clearly suspend the immunity granted … In our opinion, the record falls far short of establishing the petitioner’s contention.

Jackson v. Commissioner

54 T.C. 125 · United States Tax Court · Feb 2, 1970

Jackson’s right to alimony was highly doubtful, under Oklahoma law she clearly had an interest in the properties jointly acquired during coverture. … At the divorce hearing petitioner sought to establish that the value of the assets acquired during marriage was approximately $250,000.

Gary C. George & Robin George

United States Tax Court · Feb 3, 2026

of qualified research” (qualified supplies) … This testimony and documentation establish that all activities performed by GOMI employees qualify as qualified activities for a permitted purpose under section 41.

Peiss v. Commissioner

40 T.C. 78 · United States Tax Court · Apr 19, 1963

Here it clearly appears the primary purpose of the grant was to further the education and research activities of the Markle scholar. … We therefore hold $3,600 of the grant qualifies as an exclusion under said section 117 in 1956.

Southern Church of Universal Brotherhood Assembled, Inc. v. Commissioner

74 T.C. 1223 · United States Tax Court · Sep 10, 1980

We believe that the administrative record clearly shows that respondent acted in an impartial, unbiased manner in refusing petitioner’s requested tax exemption. … Our sole concern here is whether petitioner qualifies for exemption from Federal income taxation under sec. 501(c)(3).

Romann v. Commissioner

111 T.C. 273 · United States Tax Court · Nov 4, 1998

Facts The MEBA Plan The MEBA Plan was established as of August 1, 1950, pursuant to collective-bargaining agreements, and has been continued over the years by a series of collective-bargaining agreements. … On the contrary, it clearly emerges that the Congress entrusted the Treasury Department with the specific task of writing interested party regulations. The Treasury Department has done so.

Bilar Tool & Die Corp. v. Commissioner

62 T.C. 213 · United States Tax Court · May 15, 1974

It is well established that expenses incurred in organizing and reorganizing a corporation are treated as nondeductible capital expenditures for tax purposes. … It is also established that expenses incurred in complete and partial liquidation of a corporation are deductible as ordinary and necessary business expenses.

Jacobs v. Commissioner

45 T.C. 133 · United States Tax Court · Oct 28, 1965

As such, the arrangement herein clearly falls within the ambit of section 404(a) (5). Compare Champion Spark Plug Co., 30 T.C. 295 (1958), affirmed per curiam 266 F. 2d 347 (C.A. 6, 1959). … Similarly, even if petitioner and Aleñe were deemed to have established the agency account on behalf of Credit, Inc., 2 there is no evidence that this arrangement met the requirements of a qualified plan under section 401

Mackin Corp. v. Commissioner

7 T.C. 648 · United States Tax Court · Aug 26, 1946

To these we think petitioner is clearly entitled. There is no warrant for the respondent’s regulation precluding the allowance of such deductions to qualified electing taxpayers. … (a) Election to Accrue Income. — In the case of any taxpayer computing income from installment sales under the method provided by section 44 (a), if such taxpayer establishes, in accordance with regulations prescribed by

Darby v. Commissioner

97 T.C. 51 · United States Tax Court · Jul 24, 1991

In order to provide rational rules for plan administrators, the committee believes it is necessary to establish guidelines for determining whether the exception to the spendthrift rules applies. … DEFINITIONS AND SPECIAL RULES. * * * * * * * (p) Qualified Domestic Relations Order Defined — For purposes of this subsection and section 401(a)(13)— (1) In general — (A) Qualified domestic relations order — The term “qualified

Monson v. Commissioner

79 T.C. 827 · United States Tax Court · Nov 18, 1982

The sale of the stock of Monson Truck Co. by petitioner was clearly a casual sale of personal property. … The rationale of the Pritchett and Collins cases is clearly to the contrary.

Estate of Kyle v. Commissioner

94 T.C. 829 · United States Tax Court · Jun 11, 1990

In the notice of deficiency, respondent disallowed the claimed deduction because the estate had not established that any amount had been or would be paid. … concluded: The historical development of the Texas homestead law, taken together with the express language of Texas’ short-lived dower statute, convinces us that the forced heirship provision of the Texas homestead law clearly

Robertson v. Commissioner

61 T.C. 727 · United States Tax Court · Mar 13, 1974

On May 5, 1965, the corporation established a profit-sharing plan and trust (plan). … SEC. 401. qualified PENSION, PROFIT-SHARING, AND STOCK BONUS PLANS.

Estate of Morgens v. Comm'r

133 T.C. 402 · United States Tax Court · Dec 21, 2009

Section 2502(c) clearly provides that gift tax is the liability of the donor: “The [gift] tax imposed by section 2501 shall be paid by the donor.” … The record establishes that the survivor’s trust held a 22.79-percent interest in Phoenix Partners, L.P.

Benjamin v. Commissioner

44 T.C. 598 · United States Tax Court · Jul 20, 1965

The sole issue for decision is whether the residuary trust established under the will of Wilhelmina L. Benjamin qualifies for the marital deduction. … The issue is whether the residuary trust established under the will of decedent qualifies for the marital deduction under section 2056 of the Internal Bevenue Code of 1954.

Citrus Valley Estates v. Commissioner

99 T.C. 379 · United States Tax Court · Sep 29, 1992

He was unable to conclude that the mortality assumption was clearly reasonable, but he determined that the assumption was “not clearly unreasonable either.” … Section 412 also establishes minimum funding standards for qualified pension plans. To accomplish this, section 412(b) requires that each qualified plan maintain a “funding standard account”.

Republic Plaza Props. Pshp. v. Commissioner

107 T.C. 94 · United States Tax Court · Sep 16, 1996

Respondent concedes in her opening brief that If petitioner can establish that the absence of rental income during this [11.5-month] period [of zero rent] qualifies as a reasonable rent holiday under the Code, then the partnership … At least, petitioner has not established this relationship.

Applied Research Associates, Inc. and Affiliate v. Commissioner

143 T.C. No. 17 · United States Tax Court · Oct 9, 2014

the Secretary shall prescribe such regulations as he may deem necessary in order that the tax liability of the affiliated group, and of each of its members, may be computed, assessed, and collected in such manner as to clearly … Petitioner’s primary argument is that there is no guidance in the Code, the regulations, or other authority regarding the method of establishing the proper rate or rates of tax on consolidated taxable income where one