Case law

Zimmerman v. Commissioner

47 T.C.M. 1617 · United States Tax Court · Apr 24, 1984

Percentage increases established by the Minnesota legislature for academic salaries were generally applicable to such stipends. … Petitioner has failed to demonstrate that the University of Minnesota was such a qualifying organization during the period here in issue.

St. Louis Science Fiction, Ltd. v. Commissioner

49 T.C.M. 1126 · United States Tax Court · Apr 2, 1985

Therefore, you *473 do not qualify for exemption from Federal income tax under section 501(c)(3) of the Code. … Consequently, we think the case Goldsboro Art League is clearly distinguishable on its facts from the instant case.

Koebig & Koebig, Inc. v. Commissioner

23 T.C.M. 170 · United States Tax Court · Feb 12, 1964

But respondent has failed to demonstrate or present evidence that establishes that the May 21, 1951, ruling was not controlling, or on the other hand that the agent's report on his audit superseded the ruling. … There remains the question whether the use of that accrual method clearly reflected petitioner's income.

Estate of Mildred Geraldine Letts, James P. Letts III and Joanne L. Magbee, Coexecutors v. Commissioner

109 T.C. No. 15 · United States Tax Court · Nov 24, 1997

qualified terminable interest property". … The Estate of James Letts, Jr., clearly indicated that the property was not QTIP. James P.

ZIDAR v. COMMISSIONER

82 T.C.M. 357 · United States Tax Court · Aug 1, 2001

In sum, the evidence establishes that petitioners realized $166,831 from Tony’s disposition of his CRC stock. Petitioners have failed to establish any basis in the stock. … Ohio 1988), which held that a taxpayer’s motorcycle racing activity qualified as a trade or business.

Snyder v. Commissioner

34 T.C.M. 965 · United States Tax Court · Jul 9, 1975

In 1958, petitioner paid a CPA more than $3,000 to set up a set of books which would clearly reflect his income. … This is based upon his cost of $2,646.77, and an applicable percentage of 33-1/3 percent, which gives a qualified investment of $882.28 on which the 7 percent credit is computed.

Ehlert v. Commissioner

50 T.C.M. 1048 · United States Tax Court · Sep 16, 1985

OPINION The only issue for decision is whether petitioner's sale of his Foundry qualifies for installment sale treatment under section 453 . … Both clearly stated their understanding that Esterly would look to the buyer for his commission.

Fidelity Assoc., Inc. v. Commissioner

63 T.C.M. 2327 · United States Tax Court · Mar 10, 1992

opinion, does clearly reflect income. … If the standards established by these non ↩ -accounting rules leave room for a choice between two or more ways of treating particular items, income is clearly reflected by an accounting method under which one of the permissible

Nelson v. Commissioner

47 T.C.M. 601 · United States Tax Court · Dec 12, 1983

The evidence of record, however, does not establish this *54 fact. Even assuming that petitioners' statement is correct, we do not believe that it provides a basis for distinguishing these cases from Manocchio. … Clearly, the educational assistance allowances were reimbursement for tuition and fees expenses for the flight training courses and these expenses are allocable to the reimbursement income.

Thomas D. Tuka v. Commissioner

120 T.C. No. 1 · United States Tax Court · Jan 6, 2003

The hourly rate of compensation was established in collective bargaining negotiations between U.S. Airways and the Airline Pilots Association (ALPA). … Although section 104(a)(3) is not explicit on the subject, it clearly contemplates that exemption of benefits depends on whether contributions to an accident and health insurance plan involve after-tax dollars.

Tamaki Found. v. Commissioner

77 T.C.M. 2020 · United States Tax Court · May 18, 1999

We also understand that an organization that fails this test does not qualify for exempt status under section 501(c)(3). See also id. … Petitioner has completely failed to establish its entitlement to tax-exempt status.

Tate Family Found. v. Commissioner

77 T.C.M. 2016 · United States Tax Court · May 17, 1999

We also understand that an organization that fails this test does not qualify for exempt status under section 501(c)(3). See also id. … Petitioner has completely failed to establish its entitlement to tax-exempt status.

Share Network Found. v. Commissioner

78 T.C.M. 6 · United States Tax Court · Jul 2, 1999

We also understand that an organization that fails this test does not qualify for exempt status under section 501(c)(3). See also id. … Petitioner has completely failed to establish its entitlement to tax-exempt status.

Amick v. Commissioner

59 T.C.M. 750 · United States Tax Court · May 31, 1990

To qualify in a proceeding commenced after December 31, 1985 and before November 10, 1988, 2 *293 petitioners must establish (1) that the "position of the United States" 3 in the proceeding was not substantially justified … Petitioners alleged the following in their June 23, 1988, petition: (1) that they submitted a Form 1099 to the revenue agent which clearly reflected that the interest income belonged to their children; (2) that the Commissioner

Braswell v. Commissioner

66 T.C.M. 627 · United States Tax Court · Sep 8, 1993

It may never be presumed but *446 must be established by affirmative evidence. Beaver v. Commissioner , 55 T.C. 85 , 92 (1970) . … Petitioners thus clearly led Mr.

Kelley v. Commissioner

59 T.C.M. 206 · United States Tax Court · Mar 26, 1990

Petitioner David Kelley filed his 1978 Federal income tax return as a qualifying widower on April 16, 1979. Respondent determined deficiencies in David and Nancy I. … Respondent has established through Mr.

Thomas M. Comparini & Vicki Comparini v. Commissioner

143 T.C. No. 14 · United States Tax Court · Oct 2, 2014

-4- Although the information you submitted did not qualify for an award, thank you for your interest in the administration of the internal revenue laws. … The letters clearly embodied “a final administrative decision regarding petitioner[s’] whistleblower claims,” Cooper v.

Larry D. Bowen Family Found. v. Commissioner

77 T.C.M. 1954 · United States Tax Court · May 3, 1999

We also understand that an organization that fails this test does not qualify for exempt status under section 501(c)(3). See also id. … Petitioner has completely failed to establish its entitlement to receive tax-exempt status.

Erchak v. Commissioner

58 T.C.M. 1116 · United States Tax Court · Jan 2, 1990

Petitioner is clearly subject to the Federal income tax laws and the statutory requirement of filing timely returns. Rowlee v. Commissioner , 80 T.C. 1111 (1983) ; secs. 1, 6001, 6011, and 6012. … Because the deficiencies that we uphold qualify as "substantial understatements" as defined in section 6661(b), summary judgment upholding the section 6661 additions is also appropriate.

Gregg v. Comm'r

82 T.C.M. 588 · United States Tax Court · Sep 19, 2001

Indeed, the record does not establish that petitioner suffered personal injuries. … In sum, the evidence clearly indicates a direct correlation between petitioner’s damages award for tortious interference and his economic injuries.