Case law

Bowden, Inc. v. Commissioner

77 T.C.M. 1324 · United States Tax Court · Feb 1, 1999

In order to qualify for such an award, a party must: (1) Qualify as a prevailing party; (2) have exhausted available administrative remedies; (3) not have unreasonably protracted the court proceeding; and (4) show … Accordingly, we find that petitioner has not established that respondent's position was not substantially justified.

Tirheimer v. Commissioner

63 T.C.M. 2307 · United States Tax Court · Mar 9, 1992

Tirheimer's testimony that the Los Angeles metropolitan area was a prime area to locate jobs relating to his skills, clearly establishes that the work in the Los Angeles metropolitan area was not temporary. … Moving expenses are clearly deductible, but as the case with any deduction, petitioners must provide substantiation to prove such amounts were incurred. Secs. 217(a) , 6001 .

John F. Romann v. Commissioner

111 T.C. No. 15 · 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.

Lemmon v. Commissioner

27 T.C.M. 503 · United States Tax Court · May 29, 1968

Even if we were to conclude that the loss had been established in the year claimed the evidence as to fair market value of the watch is not sufficient to establish the extent of the loss. … The makeup of these claimed deductions is not clearly established by the evidence, but petitioner's summary of his records reflects the following for 1961: ↩ Casualty Losses Indem.

Williams v. Commissioner

53 T.C.M. 1203 · United States Tax Court · Jun 23, 1987

The evidence clearly shows that the Cessna was noisy, fuel inefficient, difficult to fly, and best suited for cargo not people. … The second exception clearly does not apply in this case.

Bunker Hill & Sullivan Mining & Concentrating Co. v. Commissioner

1 T.C. 1057 · United States Tax Court · May 11, 1943

By the end of 1924 Treadwell Yukon's stock was issued and held as follows: Stockholder Shares held Percent Petitioner 749,988 50 Treadwell 449,992 6/10 30 Mexican 149,997 2/10 10 nited 149,997 2/10 10 Directors (qualifying … The stipulated *226 facts clearly establish that petitioner ascertained the partial worthlessness of the Treadwell Yukon indebtedness prior to the receipt of payment.

Estate of Dowell v. Commissioner

72 T.C.M. 1155 · United States Tax Court · Oct 30, 1996

For petitioner to receive a marital deduction for the value of the agency stock, it must establish that the stock passed from decedent to the surviving spouse. … Her will stated: "I give, devise and bequeath all of my stock * * * to my daughter", which clearly states an intent to make a bequest of decedent's stock; the present tense is used.

San Marcos Hotel Co. v. Commissioner

11 T.C.M. 388 · United States Tax Court · Apr 18, 1952

On the contrary, the stipulation and evidence establish that the parent was indebted to petitioner. … Defendants introduced some evidence intended to establish that additional amounts aggregating some $3,259.53 should be credited upon such balance, but the evidence respecting such credits did not clearly *275 establish the

MC ALPINE v. COMMISSIONER

47 T.C.M. 1403 · United States Tax Court · Apr 2, 1984

Wolf's testimony clearly establishes that during 1976 when Dockendorf was advising several people, including McAlpine, that the ranch was tax exempt, Wolf was not even aware of the existence of the ranch and, therefore, his … When viewed as a whole, the record in this case establishes beyond any doubt that there was a substantial amount of animosity towards the Internal Revenue Service by Dr.

Savage v. Commissioner

42 T.C.M. 21 · United States Tax Court · Jun 2, 1981

OPINION Issue 1 . -- Under this issue, it must be decided whether the $ 810, expended in the circumstances described in the findings, qualifies for deduction. … ( Section 1.274-2(e)(4)(i), Income Tax Regs. ) Section 1.274-2(e)(4)(iii), Income Tax Regs. , provides that a taxpayer shall be deemed to have established such primary use "if he establishes that more than 50 percent of the

Mohammad Najafpir v. Commissioner

2018 T.C. Memo. 103 · United States Tax Court · Jul 3, 2018

He established AA+ in 2007 as a sole proprietorship. … 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  -8- [*8] method that clearly

Louis v. Commissioner

25 T.C.M. 1047 · United States Tax Court · Sep 21, 1966

In our opinion the expenditures here involved constituted costs of seeking employment which are clearly nondeductible under the above cited judicial precedents and the regulations. … Clearly *90 the fee paid to NESINC was paid merely for seeking employment and not for securing employment. NESINC did not obtain a job for petitioner.

Chamberlain v. Commissioner

67 T.C.M. 2992 · United States Tax Court · May 23, 1994

But there is nothing in this record to indicate that Bill Bailey was qualified to give advice as to the bona fides of the First Western program. In the final analysis, our words in Rybak v. … Commissioner , 89 T.C. at 888 , given this scenario, a taxpayer could not merely rely on the documents supplied by First Western, and further investigation was clearly mandated.

Central Pa. Sav. Ass'n v. Commissioner

104 T.C. 384 · United States Tax Court · Mar 30, 1995

Where a reversal would appear inevitable, due to the clearly established position of the Court of Appeals to which an appeal would lie, our obligation as a national Court does not require a futile and wasteful insistence … reasonable addition for the taxable year to the reserve for bad debts * * * shall be an amount equal to the sum of-- * * * * (B) the amount determined by the taxpayer to be a reasonable addition to the reserve for losses on qualifying

Dunwoody

64 T.C.M. 1556 · United States Tax Court · Dec 21, 1992

Petitioner did not, however, conduct an extensive study of the cutting horse business prior to entering into these activities, and he did not establish a regular training program conducted by qualified trainers. … These amounts clearly conferred an economic benefit upon him.

Geiger v. Comm'r

92 T.C.M. 510 · United States Tax Court · Dec 26, 2006

Petitioner must establish, inter alia, the existence of a theft within the meaning of section 165 and the amount of the claimed theft loss. See Elliott v. Commissioner, 40 T.C. 304, 311 (1963). … The Court clearly stated: “Neither the fact that petitioner sustained a loss nor the amount of such loss is in dispute.” Id.

Andrew Mitchell Berry & Sara Berry

United States Tax Court · Apr 7, 2021

Phoenix’ bank statements and QuickBooks entries establish the amounts and dates of the reported expenses, but they do not establish a business purpose. … The Court will not permit a party to a stipulation to qualify, change, or contradict that stipulation except where justice requires. Id.

Joint Implant Surgeons, Inc. v. Commissioner

56 T.C.M. 799 · United States Tax Court · Dec 8, 1988

A failure to establish any one of these requirements will prevent the taxpayer from qualifying for relief. Purcell v. Commissioner, 826 F.2d 470 , 473 (6th Cir. 1987) , affg. 86 T.C. 228 (1986) ; Shea v. … These assets clearly represent the core of Stock Farms' presumed breeding activities.

Intermet Corporation & Subsidiaries v. Commissioner

111 T.C. No. 16 · United States Tax Court · Dec 8, 1998

Congress delegated broad authority to the Commissioner to establish regulations for filing consolidated returns. Sec. 1502. … United Dominion is clearly distinguishable from the instant case because sec. 172(j), I.R.C. 1954, predecessor to sec. 172(f)(1)(A), did not contain the language in sec. 172(f)(1) which limits SLL's to those that are taken

Whitaker v. Comm'r

100 T.C.M. 288 · United States Tax Court · Sep 23, 2010

a taxpayer has not maintained business records or the taxpayer’s business records are inadequate, the Commissioner is authorized to reconstruct the taxpayer’s income by any method that, in the Commissioner’s opinion, clearly … A taxpayer must establish the basis of property for purposes of determining the amount of gain or loss the taxpayer must recognize.