Case law

S. Tressler v. Commissioner

11 T.C.M. 716 · United States Tax Court · Jun 30, 1952

The record establishes that Tressler Coal Co. was organized in 1923 for the purpose of operating the Tressler Coal Mine. … Clearly these personal gifts do not qualify as charitable donations within the purview of section 23(o) of the Internal Revenue Code and are not proper charitable deductions.

WAGNER v. COMMISSIONER

2002 T.C. Summary Opinion 97 · United States Tax Court · Jul 23, 2002

No question was raised by respondent as to whether the donees in this case were qualified organizations under section 170(c). … countenance the use of this Court as a vehicle for disgruntled litigants to proclaim the wrongdoing of another, his return preparer, as a basis for relief from penalties that were determined by respondent on facts that clearly

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.

Guyan Oil Co. v. Commissioner

56 T.C.M. 433 · United States Tax Court · Oct 6, 1988

Petitioner has, however, not clearly *540 shown us that amounts claimed in this motion for costs were tied solely to the issues presented in this case. See Mearkle v. Commissioner, supra. … Though information going to the value of petitioner's conveyed rights was clearly available, no evidence going to the value of petitioner's reserved rights appears to be on hand.

Tipton v. Commissioner

68 T.C.M. 1478 · United States Tax Court · Dec 20, 1994

The petitioner was responsible for screening applicants for Program benefits and certifying that they were qualified to receive those benefits. … A taxpayer's entire course of conduct is examined to establish the requisite fraudulent intent. Recklitis v.

Republic Plaza Properties Partnership, PFI Republic Limited, Inc., Tax Matters Partner v. Commissioner

107 T.C. No. 7 · United States Tax Court · Sep 16, 1996

Respondent concedes in her opening brief that If petitioner can establish that the absence of rental income during this [11.5-month] period [of zero rent] qualifies as a reasonable rent holiday under … At least, petitioner has not established this relationship.

MORRIS v. COMMISSIONER

2001 T.C. Summary Opinion 2 · United States Tax Court · Jan 4, 2001

This type of work was clearly within the scope of IBC’s regular business. F. Permanency of Relationship The record is silent with respect to this factor. G. … Petitioner failed to establish that the Mustang was predominantly used in his trade or business as an employee of IBC. Petitioner did not establish either the total use or the business use of the vehicle.

Howard and Everlina Washington v. Commissioner

120 T.C. 114 · United States Tax Court · Mar 6, 2003

They did not qualify as dischargeable debts and survived the bankruptcy. … Washington testified qualifies as a ministerial act or a managerial act within the meaning of sec. 6404(e). See sec. 301.6404-2(b)(l) and (2), Proced. & Admin. Regs.

Standard Oil Co. v. Commissioner

54 T.C. 1099 · United States Tax Court · May 27, 1970

But in announcing its decision the Court clearly stated that it was not establishing a rigid rule to be applied in every case regardless of the substance of the transaction *170 under consideration. … While it is well-established that a taxpayer may reduce his tax burden by means which the law permits, Gregory v.

Sprague Electric Co. v. Commissioner

36 T.C. 1043 · United States Tax Court · Sep 19, 1961

To spread these amounts over all of the products produced, as petitioner’s computation does, is clearly erroneous. … The patent applications and the record as a whole clearly demonstrate wartime research by petitioner relating to several of the class (C) items.

Hays v. Commissioner

32 T.C.M. 195 · United States Tax Court · Feb 21, 1973

Corp., 400 U.S. 4 (1970) , the Supreme Court considered a due process challenge to the classification established by section 501(c) (14) (B) of the Internal Revenue Code of 1954 . … Clearly then, petitioner is not subject to discrimination by arbitrary definitions of gross income in the Code.

Ducar v. Commissioner

36 T.C.M. 1278 · United States Tax Court · Sep 19, 1977

She also incurred other substantial support expenses in 1973; and we are convinced, based on the totality of the evidence which she presented, that she clearly established that she provided more for the children's support … Section 152(a)(1) of the Code provides that a child of the taxpayer qualifies as his "dependent" if more than half of the child's support was received from him during the taxable year.

Dastgir v. Commissioner

71 T.C.M. 2702 · United States Tax Court · Apr 3, 1996

However, the second introductory clause clearly supports petitioner’s position; it refers to specific taxable years, namely 1979, 1980, 1982, and 1983. … Placed in Service Depreciation begins, and the investment tax credit is allowed, in the year in which a taxpayer places the qualifying property in service.

Dunn v. Commissioner

22 T.C.M. 1583 · United States Tax Court · Nov 1, 1963

In the late 1930's or early 1940's petitioner established the Dunn Supply Company, a sole proprietorship, to buy building material for his construction business. … To the contrary, the evidence rather clearly establishes that these advances were all made directly in connection with supplying Garden with the building materials necessary to complete construction of the apartment complex

Carsendino v. Commissioner

67 T.C.M. 2248 · United States Tax Court · Feb 24, 1994

Sec. 6013(e) . 1 For petitioner to qualify as an innocent spouse, it must be established: (1) That a joint return was filed in each year, (2) that there is a substantial understatement of tax and that the understatement is … Even if we were not to credit petitioner with knowledge of all of the deposits to those accounts, clearly she was aware of amounts she withdrew from those accounts, and other amounts *98 that were spent on her by Angelo or

Talley Indus. v. Commissioner

68 T.C.M. 1412 · United States Tax Court · Dec 13, 1994

In addition, you have failed to establish that the expense qualifies as an ordinary and necessary business expense under Internal Revenue Code Section 162(a) or qualifies as a deductible loss under Internal Revenue Code Section … Respondent did not clearly respond to this argument.

Anderson v. Commissioner

35 T.C.M. 101 · United States Tax Court · Feb 4, 1976

Based upon these facts and conclusions the Commissioner clearly has authority to allocate income to reflect the true taxable income of petitioner. … Accordingly, the evidence clearly demonstrates that Autocycle Corporation assumed a liability for the benefit of petitioner, Charles O. Anderson.

Tate v. Commissioner

47 T.C.M. 1611 · United States Tax Court · Apr 24, 1984

Johnson, 394 U.S. 741 , 751 (1969) , wherein the Supreme Court declared: [T]he definitions supplied by the Regulation *478 clearly are prima facie proper, comporting as they do with the ordinary understanding of "scholarships … The award of graduate assistant positions in Steiman, however, was predicated upon the individual financial need of academically qualified students.

Crock v. Commissioner

46 T.C.M. 464 · United States Tax Court · Jun 15, 1983

Golden shortly before the trial in 1982, which photographs were introduced *448 by the respondent, clearly establish that a great deal of deterioration had occurred on the property after operations had ceased and prior to … He also testified that he was not qualified to appraise personal property.

Carroad v. Commissioner

6 T.C.M. 1349 · United States Tax Court · Dec 31, 1947

subdivision (a) hereof, shall be divided among the partners in the following proportion: - CARROAD 37 1/2% FRANKEL 25% JACKSON 25% EISEN 12 1/2% "The parties hereto shall share all losses at the same proportions. * * * "(d) It is clearly … Respondent contends that in order to qualify as a deduction of the law partnership of Carroad & Carroad under the statute it is necessary that the payment meets three requisites as follows: (1) it must be incurred in the