Case law

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.

Wittstadt v. Commissioner

74 T.C.M. 396 · United States Tax Court · Aug 25, 1997

Prevailing Party In order to qualify as the "prevailing party", a taxpayer must establish: (1) The position of the United States in the proceeding was not substantially justified; (2) the taxpayer has substantially … Further, petitioners had raised matters that clearly implicated factual issues.

Rasmussen v. Commissioner

68 T.C.M. 30 · United States Tax Court · Jul 6, 1994

Section 117(d) , which applies to education furnished after June 30, 1985, provides that gross income does not include any "qualified tuition reduction". … In affirming Knapp , the Court of Appeals for the Second Circuit stated: the Regulation is clearly attempting to distinguish between tuition assistance payments that are a quid pro quo for a particular employee's services

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.

Edmondson v. Commissioner

72 T.C.M. 482 · United States Tax Court · Aug 22, 1996

Edmondson's ex-wife, qualifies for tax relief as an innocent spouse pursuant to section 6013(e). Ms. … Edmondson and his first wife, qualifies for deferred recognition pursuant to section 1034.

Christine M. Hackl v. Commissioner

118 T.C. No. 14 · United States Tax Court · Mar 27, 2002

Commissioner, 93 T.C. 181, 195 (1989) (holding that stipulations are properly disregarded where clearly contrary to evidence contained in the record). … Hence, even the first receipt of income prong has not been established on the facts before us.

ESTATE OF AUGUSTA PORTER FORBES v. COMMISSIONER

81 T.C.M. 1399 · United States Tax Court · Mar 23, 2001

Section 2044 includes in the gross estate the value of all qualified terminable interest property (QTIP); i.e., property in which the decedent had a qualifying income interest for life and for which a deduction was allowed … Here, the totality of the evidence clearly shows a mutual understanding and intent that when Mr.

Estate of Smith v. Commissioner

28 T.C.M. 127 · United States Tax Court · Feb 12, 1969

Paraphrasing the language of that case, the question here is not whether a remainder interest bequeathed to a charity has sufficient certainty to qualify as a charitable deduction available to a testator's estate but is simply … The use of this discount figure clearly *290 implies that respondent estimates no probability that capital gains will be realized (and paid out) as a result of the sale of any Smith-Douglass stock.

Superior Garment Co. v. Commissioner

24 T.C.M. 1571 · United States Tax Court · Oct 26, 1965

On and prior to December 31, 1959, petitioner had in its employ a competent labor force which was qualified to produce the type, quality, and quantity of garments required by its customers. … other purpose to constitute the "principal purpose." * * * A careful scrutiny of the record in the instant case discloses that the "principal purpose" of Marianne Buchwalter and Shipley in purchasing petitioner's stock clearly

Gondia Corp. v. Commissioner

44 T.C.M. 590 · United States Tax Court · Jul 26, 1982

from tax under section 501(a) and that it qualifies as an organization described in section 170(c)(2) . … And more clearly the research projects even before deadlines, were circulated to a number of public and private individual persons who may very well have benefited. 6.

Ya Global Investments, LP F.K.A. Cornell Capital Partners, LP, Yorkville Advisors, GP LLC, Tax Matters Partner and Ya Global Investments, LP F.K.A. Cornell Capital Partners, LP, Yorkville Advisors, LLC, Tax Matters Partner

United States Tax Court · Aug 8, 2024

Conn. 2009), rev’d, 666 F.3d 836 (2d Cir. 2012), in which the District Court for the District of Connecticut accepted the possibility that an entity might not “qualify as a partner under Culbertson and still . . . qualify … Petitioners argue that “accrued interest receivable [can be viewed] as an asset separate from its underlying debenture when doing so is necessary to clearly reflect a taxpayer’s income.”

DELGARITO v. COMMISSIONER

2002 T.C. Summary Opinion 56 · United States Tax Court · May 23, 2002

In order for reliance on a professional adviser to relieve a taxpayer from the negligence penalty, the taxpayer must establish that the professional adviser on whom he or she relied had the expertise and knowledge of … Petitioners clearly did not make a reasonable effort to determine whether their returns were accurate.

Cusick v. Commissioner

43 T.C.M. 811 · United States Tax Court · Mar 22, 1982

The Supreme Court has specifically *614 upheld the validity of this regulation, stressing that "the definitions supplied by the Regulation clearly are prima facie proper, comporting as they do with the ordinary understanding … Time and again this Court has been asked to rule that payments to interns or residents are excludable from income under section 117 , and almost without exception, we have found these payments not to qualify as scholarships

Drake v. Commissioner

74 T.C.M. 1064 · United States Tax Court · Oct 28, 1997

Section 219(g) limits the allowable deduction where the individual is an "active participant" in a qualified retirement plan. … a qualified plan and who has adjusted gross income of less than $35,000.

Quave v. Commissioner

49 T.C.M. 445 · United States Tax Court · Jan 3, 1985

where she remained silent, but would fail to qualify where she actively intervened in an attempt to assure the propriety of her husband's business practices. … Moreover, petitioner offered not a shred of evidence either to establish the value of any one of these parcels, or to establish their cost, size, nature or use, such that we might reasonably assess their value.

Kistner v. Commissioner

69 T.C.M. 1873 · United States Tax Court · Feb 8, 1995

We also concluded that petitioner did not qualify as an innocent spouse because she did not satisfy section 6013(e)(1)(C) , one of the four requirements of the innocent spouse relief provision. … During 1979 and 1980, petitioner clearly lived a very affluent lifestyle.

Whistleblower 11099-13W

United States Tax Court · Jan 13, 2026

Cir. 2019) (“[T]he designation of the Administrative Record, like any established administrative procedure, is entitled to a presumption of administrative regularity.” (quoting Bar MK Ranches v. … Respondent answers petitioner’s claim that Target’s acts of abandoning the LIFO Scheme in 2009 and in renouncing LIFO in 2012 qualify as compensable acts under section 7623(b)(1).

Wilson v. Commissioner

29 T.C.M. 481 · United States Tax Court · May 6, 1970

Wilson in South Vietnam is clearly taxable. Section 61(a), I.R.C. 1954 , defines gross income as "* * * all income from whatever source derived * * *". … Wilson did not remain in South Vietnam for an entire taxable year or for 510 days out of a period of 18 consecutive months, it is clear that his stay in South Vietnam does not qualify under either of the provisions of section

Cosby v. Comm'r

2007 T.C. Summary Opinion 8 · United States Tax Court · Jan 17, 2007

A careful reading of the statute clearly demonstrates that the definition of “alimony” does not include a requirement that the divorce or separation instrument “designate” the payment as includable in the gross income … Appx. 126 (3d Cir. 2004), for the proposition that payments of unallocated family support do not satisfy the sec. 71(b)(1)(D) requirement and thus do not qualify as deductible alimony. 4 California law, of course

Westent, Inc. v. Commissioner

46 T.C.M. 1341 · United States Tax Court · Sep 12, 1983

Accordingly, amounts which may have been paid to her in those years do not qualify as ordinary and necessary business expenses and are not deductible by petitioner. … In our view, the facts which have been conclusively established pursuant to respondent's *237 request for admission clearly demonstrate that petitioner fraudulently underpaid its taxes during the years in issue.