Case law

James H. Swanson and Josephine A. Swanson v. Commissioner

106 T.C. No. 3 · United States Tax Court · Feb 14, 1996

IRA was established. … To qualify as a "prevailing party" for purposes of section 7430, petitioners must establish that: (1) The position of the United States in the proceeding was not substantially justified; (2) they substantially prevailed

Nuzum v. Comm'r

2016 T.C. Summary Opinion 9 · United States Tax Court · Mar 7, 2016

McKINLEY, JR., Paying Party, are intended to qualify as contractual alimony as that term is defined in section 71(a) of the Internal Revenue Code of 1986 (“the Code”), as amended, and are intended to be … We first note that petitioners have not established that petitioner was fraudulently induced to enter into the agreement or the divorce decree.

Dooley v. Commissioner

48 T.C.M. 1372 · United States Tax Court · Oct 15, 1984

If either prong of the two-pronged inquiry is satisfied, the corporation's tax existence is established. … Viewed in its entirety the essential nature of this relationship is clearly that of corporation/shareholder, rather than agent/principal.

Association Cable TV v. Commissioner

70 T.C.M. 1580 · United States Tax Court · Dec 18, 1995

In the December 18, 1989, memorandum to ACT, Turner stated: "We recommended a liquidation of the corporation by January 31, 1989, to qualify for the transitional rules pertaining to a tax free liquidation under 'old code … The events on the day of the JSL sale are similarly inadequate to establish an informal plan of liquidation.

Evans v. Commissioner

54 T.C. 40 · United States Tax Court · Jan 19, 1970

In order to qualify for doing business under the State law, there had to be $ 500 capital and therefore petitioner contributed $ 500 and had issued to himself two shares of stock. … These cases also clearly established that a partner's interest in the partnership is his share of the profits and surplus, and that he individually has no interest in the partnership assets except as they might figure in

Venables v. Comm'r

2010 T.C. Summary Opinion 62 · United States Tax Court · May 18, 2010

Therefore, petitioner does not qualify for relief under section 6015(b) or (c). … To qualify for relief under Rev.

Lawrence James Saccato

United States Tax Court · Jul 25, 2023

Currie to help establish a credit card payment processing account on Hide Away’s behalf. Ms. … Quite the contrary: Petitioner urged as his justification for failing to file that he “was not a federal citizen” and was thus immune from Federal income tax.

Hill v. Commissioner

71 T.C.M. 2759 · United States Tax Court · Apr 11, 1996

)  - 13 - 2 (...continued) in which payments which would otherwise qualify as alimony or separate maintenance payments will be presumed to be reduced at a time clearly associated with the happening … This testimony does not establish or even suggest that his estate would have been required to continue making payments until January 31, 1992, if he had died before then.

Gulick v. Commissioner

43 T.C.M. 490 · United States Tax Court · Feb 10, 1982

Clearly, these activities do not constitute the carrying on of a trade or business. *693 At the most, they are activities carried on in preparation for entering into a trade or business as a developer at some future date. … do not reach the arguments made by respondent that the course of study petitioner was pursuing was not proximately related to the business of real estate development and that the education petitioner was undertaking *694 qualified

Westall v. Commissioner

56 T.C.M. 66 · United States Tax Court · Sep 6, 1988

establish that she provided more support than the noncustodial parent. … However, we accept that petitioner's qualified endorsement and his testimony at trial reflected the agreement of the parties.

El Deeb v. Commissioner

47 T.C.M. 1603 · United States Tax Court · Apr 24, 1984

During such years, the University qualified as an educational organization described in section 170(b)(1)(A)(ii) . … Because these activities may or may not be directly related to the assistant's own thesis research, two appointment titles have been established to distinguish between thesis-related and non-thesis-related work.

Gregg Michael Kellett

United States Tax Court · Jun 14, 2022

A taxpayer’s effort to sell goods or services may qualify as an active trade or business even if the taxpayer makes no sales and therefore has zero gross receipts. See Cabintaxi Corp. v. … Reg. § 1.446-1(a)(2) (“[N]o method of accounting is acceptable unless, in the opinion of the Commissioner, it clearly reflects income.”). 15 Petitioner cites Rauenhorst v.

Robinette v. Comm'r

123 T.C. 85 · United States Tax Court · Jul 20, 2004

Under an abuse of discretion standard, "we do not interfere unless the Commissioner's determination is arbitrary, capricious, *47 clearly unlawful, or without sound basis in fact or law." Ewing v. … That hardly qualifies as a "foot fault". C.

Robinson v. Comm'r

107 T.C.M. 1579 · United States Tax Court · Jun 16, 2014

“The taxpayer’s costs of commuting[14] to * * * [her] place of business or employment are personal expenses and do not qualify as deductible expenses.” 26 C.F.R. sec. 1.262-1(b)(5), Income Tax Regs. … Accordingly, the Commissioner has met his burden to establish that the Robinsons’ returns reflected “substantial understatement[s]”.

MidAmerican Energy Company v. Commissioner

114 T.C. No. 35 · United States Tax Court · Jun 30, 2000

In the annual PGA filing, projected gas costs are established and incorporated into the approved tariff rates. … If such method of accounting does not clearly reflect income, “the computation of taxable income shall be made under such method as, in the opinion of the Secretary, does clearly reflect income.” Sec. 446(b).

Electronic Automation Systems, Inc. v. Commissioner

35 T.C.M. 1183 · United States Tax Court · Aug 24, 1976

There must be a United States postmark and the date of the postmark must be within the period prescribed for filing to qualify the mailing as a timely filing. *137 Section 7502; Luis Cespedes, 33 T.C. 214 (1959) ; Proced. … In order to give petitioner every opportunity to establish the jurisdictional facts, the hearing on respondent's motion was continued to Buffalo, New York, for petitioner's convenience.

Brown v. Commissioner

64 T.C.M. 20 · United States Tax Court · Jul 7, 1992

If fewer than five horses qualified, Meadowlands Marketing agreed to replace the horses with qualified fillies of comparable age and bloodlines. … This adjustment by respondent clearly exceeds the loss claimed by petitioners by the amount of $ 1,616.

Denemark v. Commissioner

35 T.C.M. 1170 · United States Tax Court · Aug 23, 1976

OPINION Petitioner's various arguments are less than clearly stated. His basic argument, however, is that he was never a shareholder in Atlantic Coast Textile, Inc. … Since petitioner was a shareholder, he was qualified to join in the subchapter S election for Textile, and that election was valid.

Ada Orthopedic, Inc. v. Commissioner

68 T.C.M. 1392 · United States Tax Court · Dec 12, 1994

Defined Benefit Pension Plan (the Plan) to be a qualified plan under section 401(a) . … In our opinion, the investment of qualified plan assets in such a tax shelter is clearly improper.

Dobbe v. Commissioner

80 T.C.M. 577 · United States Tax Court · Oct 25, 2000

Although the record establishes that Mr. and Mrs. … Commissioner, supra.12 The landscaping improvements clearly improved Mr. and Mrs. Dobbe’s property. The new solarium also added value to the property.