Case law

Phillips Petroleum Co. v. Commissioner

61 T.C.M. 2836 · United States Tax Court · Jun 6, 1991

To be allowable, petitioner's claimed worthless properties deduction must qualify under section 165 . … It continued to pay delay rentals, and thus clearly did not abandon the lease itself. Neither did petitioner prove any affirmative *323 act of abandonment with regard to the three "worthless" strata.

Willock v. Comm'r

99 T.C.M. 1314 · United States Tax Court · Apr 14, 2010

The  - 25 - dental practice was clearly materially participated in by petitioner husband during 2002 and 2003. … The idea that a license plate holder somehow transforms all personal use into business use is clearly “too good to be true”. 2.

Kunjlata J. Jadhav & Jalandar Y. Jadhav

United States Tax Court · Nov 21, 2023

Walker was a qualified CPA who was independent of CPS. Respondent does not dispute those assertions. However, the fact that petitioners hired Mr. … Nor does the record clearly establish what information, if any, petitioners provided Mr.

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.

Taylor v. Commissioner

55 T.C.M. 1642 · United States Tax Court · Aug 22, 1988

While petitioner in his testimony related events which might qualify as a casualty, he failed to establish whether any of such occurrences took place in 1980. … Petitioner on this record is clearly liable for such additions to tax. Petitioner failed to maintain adequate records.

Bacon v. Comm'r

2015 T.C. Summary Opinion 15 · United States Tax Court · Mar 2, 2015

FEMA subsequently determined that such property did not qualify as petitioner’s primary residence and that petitioner was therefore not eligible to receive assistance. … The Court has acknowledged that it is often impossible to find only one event that clearly establishes the moment at which a debt is discharged, such as pinpointing the moment when property has been abandoned.

Estate of Hanauer v. Commissioner

2 T.C.M. 1070 · United States Tax Court · Dec 9, 1943

Findings of Fact Petitioners are the duly qualified and acting executors of the last will and testament of Jerome J. Hanauer, who died testate, a resident of New York State, on September 3, 1938, at the age of 63 years. … It is concluded that the two trusts were clearly reciprocal and in consideration of each other; that the property of Carrie H.

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.

Miller v. Commissioner

52 T.C.M. 239 · United States Tax Court · Aug 20, 1986

Commissioner, supra , the record clearly reflects the following: (1) petitioners expended little effort in marketing their prints; (2) there was no supportable expectation by petitioners that their prints or plates would … Even if petitioners' activities qualified as a trade or business, petitioners have not established that their plates have determinable useful lives, another prerequisite for depreciation deductions under section 167(a).

Hart v. Commissioner

78 T.C.M. 114 · United States Tax Court · Jul 21, 1999

This regulation has been interpreted to establish a two-part test that considers both "appearance" and "function" in determining whether a particular structure is a "building". … The testimony and photographs in the record clearly show that the Tobacco Barn resembles a building in appearance.

George and Elam Campbell v. Commissioner

108 T.C. No. 5 · United States Tax Court · Feb 18, 1997

In addition, the amount of the deduction is limited where the taxpayer was, for any part of the taxable year, an "active participant" in a retirement plan qualified under section 401(a) or a plan established for its employees … In 1974, when Congress decided to include in income the distribution of excess contributions, it clearly and explicitly required such inclusion in both the language of section 408(d)(1)  -

Johnston v. Commissioner

56 T.C.M. 520 · United States Tax Court · Oct 19, 1988

Petitioner established a separate bank account, account no. 0664-014578, for charter 37801 at Wells Fargo Bank in the name of Universal Life Church, Inc. … This is evidenced clearly by the checks which she wrote on the accounts.

Donlon I Dev. Corp. v. Commissioner

66 T.C.M. 442 · United States Tax Court · Aug 23, 1993

There must have been a qualified stock purchase. Sec. 338(a). … A section 338 election must be made in the manner prescribed by regulations established by the Secretary. Sec. 338(g)(2).

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).

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.

Bischoff v. Commissioner

69 T.C.M. 1741 · United States Tax Court · Jan 25, 1995

Clearly, petitioner has not proved a bona fide objective to make a profit from the horse training and breeding activity. Factor (8): Financial Status of the Taxpayer . … Hard work alone is not enough to establish a profit-seeking objective. Feldman v. Commissioner , T.C. Memo. 1986-287 .

Sanfilippo v. Comm'r (Estate of Sanfilippo)

109 T.C.M. 1063 · United States Tax Court · Jan 22, 2015

In determining viability of collection alternatives, value of estate needs to be established. … SO Owyang’s illogical analysis is based on a clearly erroneous view of law and assessment of the facts.

Allen v. Commissioner

46 T.C.M. 574 · United States Tax Court · Jun 23, 1983

Respondent's position is that the payments should be viewed as compensation to petitioner because the Gulf Tuition Assistance Program was designed to assure Gulf of a steady supply of qualified employees and to provide an … Commissioner, 73 T.C. 479 (1979) , which is relied upon by petitioner, is clearly distinguishable.

Mitchel Skolnick & Brianna Skolnick

United States Tax Court · Dec 16, 2021

The evidence suggested that they were all competent and qualified for their jobs. On balance, we regard this third factor as neutral. 4. … Petitioners have not established reasonable cause for the late filing. See Jackson v.

Mitchel Skolnick & Leslie Skolnick

United States Tax Court · Dec 16, 2021

The evidence suggested that they were all competent and qualified for their jobs. On balance, we regard this third factor as neutral. 4. … Petitioners have not established reasonable cause for the late filing. See Jackson v.