Case law

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.

Modell v. Commissioner

47 T.C.M. 706 · United States Tax Court · Dec 19, 1983

Modell, during taxable years 1971 and 1972 to shareholders *38 of the same company, in discharge of his guarantee obligations, qualify under section 162(a) as deductible ordinary and necessary expenses of his established … Third, petitioners state on brief that "[p]etitioner, acting as a type of guarantor, insured his clients that he would indemnify them for any losses which they may suffer, if the new corporation failed," clearly indicating

Brigham v. Commissioner

64 T.C.M. 244 · United States Tax Court · Jul 21, 1992

The parties agree that the gift qualified *443 as a charitable contribution under section 170. … We note that petitioner sought out an expert who appeared qualified and competent to value the property.

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.

Anclote Psychiatric Ctr. v. Commissioner

76 T.C.M. 175 · United States Tax Court · Jul 27, 1998

As of November 30, 1979, petitioner had established a reserve fund of $345,000 for this purpose. … Sheldrick's report satisfied the independent appraisal condition of respondent's private letter ruling, see supra p. 7, is clearly without merit.

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.

Estate of Myers v. Commissioner

27 T.C.M. 975 · United States Tax Court · Sep 10, 1968

Clearly, since the promise to pay was not adequate and full consideration *118 for the transfer of the remainder interest, William made a taxable gift to Floyd to the extent of the difference. … Since petitioner has failed to establish that the assignment was a bona fide recognition, resulting from arm's-length negotiations (see *131 Rev.

Terry v. Commissioner

60 T.C.M. 1320 · United States Tax Court · Dec 3, 1990

She also offered his testimony as proof that certain donations of clothing were made by petitioner which qualified as deductible charitable contributions. … Moreover, petitioners clearly have the burden of proving the validity of their position here. Welch v. Helvering , 290 U.S. 111 (1933) ; Rule 142(a). We are not persuaded by the evidence presented.

Estate of Noordin M. Charania, Farhana Charania, Mehran Charania and Roshankhanu Dhanani, Administrators v. Commissioner

133 T.C. No. 7 · United States Tax Court · Sep 14, 2009

of the shares by decedent’s spouse and (2) the practical steps required to form a qualified domestic trust. … Because the record does not establish reasonable cause, the addition to tax will be sustained.

Estate of Lohman v. Commissioner

31 T.C.M. 96 · United States Tax Court · Feb 3, 1972

Both administrators qualified and are now acting in said capacities. … The general information section of the form 706 clearly reflects the name of decedent's husband and the date of his death.

Gurule v. Comm'r

109 T.C.M. 1315 · United States Tax Court · Mar 31, 2015

The administrative record does not establish that Mr. … - 34 - [*34] as a dissipated asset was not clearly justified in the case file.

McKay v. Commissioner

68 T.C.M. 279 · United States Tax Court · Aug 1, 1994

Accordingly, we will not rely on that testimony to establish an intention different from the one expressed in the will. See id. at 361-362 . … The estate contends that, once it has established that California has an apportionment or proration statute (namely, Cal. Prob.

Joseph Anthony Martino, Jr.

United States Tax Court · Feb 7, 2024

Respondent contends that the payments were components of a marital property settlement (or otherwise failed to qualify as alimony). … (CCH) 177, 179–80 (noting that a nonalimony designation must be “clearly reflected” in the substance of the divorce instrument).

Goodenough v. Commissioner

39 T.C.M. 972 · United States Tax Court · Jan 28, 1980

Petitioner established a good reputation for the management of automobile dealerships. Early in 1970, petitioner applied for and received a Datsun franchise for the city of Hayward. … Clearly, the loan would never have been made to Hayward on the basis of petitioner's credit. He signed the note because of his position as manager and employee of Hayward.

Nolder v. Comm'r

2012 T.C. Summary Opinion 50 · United States Tax Court · May 29, 2012

If a taxpayer establishes that he or she paid or incurred a deductible business expense but does not establish the amount of the expense, we may approximate the amount of the allowable deduction, bearing heavily against … Personal Items The worksheet provided by the preparer and completed by petitioner included some pretyped items which are clearly personal as well as some items marked as personal that petitioner included on blank

Slaughter v. Commissioner

46 T.C.M. 1150 · United States Tax Court · Aug 22, 1983

Nothing in the pleadings establishes that petitioner has taken a vow of poverty to an established religious order, or that petitioner was an ordained minister or a member of a religious order. … Clearly, the holding of the Supreme Court in the Northern Pipeline Construction Co. case in no way affects the jurisdiction of this Court to hear and determine constitutional issues.

Figures v. Comm'r

104 T.C.M. 484 · United States Tax Court · Oct 23, 2012

Because petitioner had two qualifying children, her total credit was $1,200 before the limit of section 6428(f) and (g). … Petitioner retains the burden of establishing that the underpayments were due to reasonable cause and that she acted in good faith.

Hale v. Commissioner

6 T.C.M. 572 · United States Tax Court · May 27, 1947

The partnership form of business was agreed upon to avoid expenses and details of incorporation and eliminate the necessity *207 of qualifying in foreign states. … Explanations and subsequent legal acrobatics to establish otherwise are not convincing. The conclusion must be that the entire Hale capital contribution was his.

Miller v. Commissioner

72 T.C.M. 709 · United States Tax Court · Sep 24, 1996

Further, for expenses of a home office to qualify for deductibility under section 280A, no personal use may be made of the particular area of a residence that is used as the home  - 12 - … The $8,988 for 1990 and $3,459 for 1991 in disputed legal fees represent either clearly personal expenses or the business nature thereof is not adequately established in the record.

Disney v. Commissioner

20 T.C.M. 901 · United States Tax Court · Jun 16, 1961

Apart from the question of substantiation, the alleged loss is clearly not deductible. … Weinstein, 29 T.C. 142 , 146 . *176 Petitioners have also failed to establish that the maintenance of a telephone in their residence was made a condition of their employment.