Case law

Synnestvedt v. Commissioner

52 T.C.M. 1402 · United States Tax Court · Jan 14, 1987

All of the races were conducted at the novice professional level, as he did not have enough points to qualify to race at the expert professional level. … However, petitioners' expert witness also is a client of John's law practice and a long-time friend of the Synnestvedt family, and his testimony clearly is biased and can be given little, if any, weight.

Pollack v. Commissioner

45 T.C.M. 12 · United States Tax Court · Nov 3, 1982

If the Dumont stock was turned over to petitioner in satisfaction of prior indebtedness due petitioner, then petitioner's sale of the stock would clearly *134 be taxable to him. … Likewise, petitioner has clearly failed to prove, nor has he ever raised the contention, that the Dumont sales qualify for capital gains treatment. ↩

Pomeroy v. Comm'r

105 T.C.M. 1174 · United States Tax Court · Jan 22, 2013

Section 7122 establishes the authority of the Secretary to compromise tax liabilities. … The factors establishing special circumstances are the same as those establishing effective tax administration. Id. pt. 5.8.4.2(4).

Sims v. Commissioner

39 T.C.M. 700 · United States Tax Court · Dec 13, 1979

A private establishment which is regularly engaged in providing the types of care or services outlined in this subdivision shall be considered an institution for purposes of the rules provided herein. … However, although such a reading of the regulations is plausible, it is clearly inconsistent with the results in several cases.

Agro Science Co. v. Commissioner

58 T.C.M. 1093 · United States Tax Court · Dec 28, 1989

In general, the steps of Coral's production of monoclonal antibodies were as follows: (1) obtain a purified antigen, a potentially toxic substance; (2) inject the purified antigen into a laboratory mouse to invoke an immune … Producing the monoclonal antibody conjugates was clearly scientific work. The projects required a laboratory and trained scientists and technicians.

Breece Veneer & Panel Co. v. Commissioner

22 T.C. 1386 · United States Tax Court · Sep 30, 1954

Respondent disallowed the deduction of the so-called rental payments, on the ground that they did not qualify as rental expenses within the meaning of section 23 (a) (1) (A) of the Internal Revenue Code of 1939 . … Where under the factual situation presented it appears, as it does in this case, that the amount of "rent" paid prior to the exercise of the option to purchase is a factor in establishing the comparably small final amount

Kennedy v. Commissioner

24 T.C.M. 1155 · United States Tax Court · Aug 24, 1965

Nor are we persuaded by petitioner's contention that what decedent sold was a trademark or more accurately a service mark which qualifies as a capital asset. … In any event, petitioner has failed to establish that the title "Break the Bank" as used in this case could be considered *116 a trade name or trademark. Cf. Title 15, U.S.C.A. section 1051 .

Wells v. Commissioner

52 T.C.M. 833 · United States Tax Court · Oct 20, 1986

establish" that he or she provided more support for the child during that year than the noncustodial parent. … Section 1.2-2(c)(1), Income Tax Regs. , provides that the taxpayer and the person who qualifies the taxpayer as head of household must occupy the household for the entire taxable year.

Aaron G. Filler

United States Tax Court · Jan 13, 2021

On May 17, 2011, the case was voluntarily dismissed when UCLA waived sovereign immunity and agreed to be sued in Federal court for infringement of the 360 patent. … Commissioner, 540 F.2d 427, 429 (9th Cir. 1976) (stating that establishing basis is a question of fact that must be established by the taxpayer),21 aff’g T.C. Memo. 1974-78; Symington v.

Brawner v. Commissioner

54 T.C.M. 1147 · United States Tax Court · Nov 23, 1987

Vancon was established to purchase and market the five educational films. Interest in Vancon were properly registered to be sold under the laws of Pennsylvania. … This contention ignores the information clearly set forth in the Memorandum which warns that CFI cannot ensure aggressive or successful distribution efforts. ↩ 31.

O'Malley v. Comm'r

93 T.C.M. 1064 · United States Tax Court · Apr 3, 2007

That stipulation is clearly contrary to the facts that we have found are established by the record, and we shall disregard it. See Cal-Maine Foods, Inc. v. Commissioner, 93 T.C. 181, 195 (1989). … Although Edward O’Mal- ley was legally responsible to the Bank to comply with the terms and conditions of its first mortgage loan, the evidence clearly establishes that Petitioners have paid all of the

Michael James Wells & Lynn Anita Kirchner-Wells v. Commissioner

2018 T.C. Memo. 188 · United States Tax Court · Nov 8, 2018

Payments that are “undeniable accessions to wealth, clearly realized, and over which the taxpayers have complete dominion” are taxable income unless an  -5- [*5] exclusion applies … To do so the Commissioner must establish the tax shown on the taxpayer’s return for the preceding year or demonstrate that the taxpayer filed no such return. See Wheeler v.

Fox v. Commissioner

27 T.C.M. 1001 · United States Tax Court · Sep 19, 1968

The trust thus created qualified during the years here in question as an exempt organization under section 170(c), I.R.C. 1954 . … The language of the trust agreement clearly reflects an *145 intent to make a gift to that part of Sinai Hospital engaged in research, that is, the Sinai Hospital Research Fund.

Kauffman v. Commissioner

44 T.C.M. 920 · United States Tax Court · Aug 23, 1982

In order for section 6653(b) to apply, there must be an underpayment of tax and at least a portion of that *273 underpayment must be due to fraud. 8 The underpayment of tax for each of the years in issue has been clearly … established by the pleadings, the evidence offered by respondent, and orders entered by the Court.

Banks v. Commissioner

81 T.C.M. 1219 · United States Tax Court · Feb 28, 2001

Banks has no deficiency for 1992 because she qualifies for relief from joint liability on a joint return under section 6015, we must decide: 1. … - 15 - With the enactment of 42 U.S.C. sec. 1983, the Congress created a “federal cause of action unknown at common law, [for] the deprivation of any rights, privileges, or immunities

Estate of Kroger v. Commissioner

2 T.C.M. 644 · United States Tax Court · Aug 17, 1943

Second, a specific bequest of $500,000, in trust, for the purpose of establishing a foundation to be known as The B. H. … Clearly the legal title to the property *171 was in the trustees from the date the Treasury notes were transferred to them.

Kessler v. Commissioner

49 T.C.M. 1565 · United States Tax Court · May 28, 1985

In order for such expenses to qualify under section 162 , the taxpayer must demonstrate that they were "different from or in *405 excess of that which would have been made for the taxpayer's personal purposes." Moss V. … Accordingly, even assuming that the claimed expenses were otherwise deductible, section 274 clearly precludes any tax deduction for petitioner. c.

Whitehouse Hotel Limited Partnership, QHR Holdings-New Orleans, Ltd., Tax Matters Partner v. Commissioner

131 T.C. No. 10 · United States Tax Court · Oct 30, 2008

The parties rely exclusively on their experts to establish the value of the servitude. … To satisfy the second requirement, petitioner must establish the fact that, in addition to obtaining a qualified appraisal, it made a good faith investigation of the value of the servitude.

Bennett v. Commissioner

53 T.C.M. 472 · United States Tax Court · Mar 26, 1987

Respondent has conceded that $477,507 of the payments made by P.C.A. qualify as deductible feed expenses. … With respect to 1977, respondent also contends that Frankenberger has failed to establish what, if any, loss he is entitled to from F.O.B.

Mellen v. Commissioner

27 T.C.M. 433 · United States Tax Court · May 22, 1968

Only a bona fide debt qualifies for purposes of section 166 . … In order for petitioners to prevail, the evidence must clearly demonstrate that it was the intent of the parties to establish a debt in fact, that is to *211 create the debtor-creditor relation.