Case law

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.

Hackett v. Commissioner

29 T.C.M. 47 · United States Tax Court · Jan 27, 1970

Subsequently, he established living quarters in another location. … These *347 dividends do not qualify for the dividends received credit or the dividend exclusion as they are paid by a foreign corporation.

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.

CARUSO v. COMMISSIONER

2006 T.C. Summary Opinion 117 · United States Tax Court · Jul 24, 2006

A taxpayer may, under certain circumstances, qualify for an abatement of interest under section 6404. … They are clearly not eligible for abatement of interest; therefore, respondent did not abuse his discretion in refusing to consider abatement of interest during petitioners’ hearing.

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.

Nelson v. Commissioner

44 T.C.M. 277 · United States Tax Court · Jun 28, 1982

Again, the evidence clearly shows otherwise. As early as August 1974, Exxon made an offer to purchase outright the porta-shot blast machines. … It therefore follows that only 30 percent of the net profits of the business qualifies for the benefits of that section.

Fitzgerald v. Commissioner

49 T.C.M. 530 · United States Tax Court · Jan 14, 1985

The record in the instant case establishes that Michael was suffering from a "disease", within the meaning of section 213(e)(1)(A) , during 1979. … We conclude that the instant case is clearly distinguishable from Kelly and is not distinguishable from Levine. Although the Supreme Court's opinion in Commissioner v.

Fr. v. Comm'r

2006 T.C. Summary Opinion 136 · United States Tax Court · Aug 30, 2006

Memo. 1989-654 (a plan subject to sec. 105 may be encapsulated in a qualified retirement plan); Trappey v. … In the instant case, the notice of deficiency for taxable year 1997 was issued to petitioners on November 17, 1999, and the petition was filed on February 24, 2003, clearly outside the 90- day period required by section

Dodge v. Commissioner

27 T.C.M. 1170 · United States Tax Court · Oct 15, 1968

Feeling that the Minnesota climate was unsuitable for his children, petitioner decided to leave the Mayo Clinic and establish his practice in California. … Petitioner points out that his returns for each of these years claimed a deduction for one-fifth of that interest, but clearly the returns are not proof of the fact of transfer.

AMBASE CORP. v. COMMISSIONER

81 T.C.M. 1657 · United States Tax Court · May 23, 2001

In the instant case, the parties dispute whether petitioner qualifies for the transitional relief provided in DEFRA section 127(g)(3). … Clearly the Commissioner considered the principles of the listed rulings as distinct from the substance-over-form principles applied in Aiken Industries.

Furr v. Commissioner

34 T.C.M. 433 · United States Tax Court · Mar 31, 1975

It is enough that such compliance is a minimum condition established by Davis and that such condition has not been met. * * * Our conclusion in the Grabowski case that a "meaningful reduction" of a taxpayer's interest in … In Rose Ann Coates Trust, 55 T.C. 501 , 514 (1970) , affd. 480 F. 2d 468 (C.A. 9, 1973), we specifically stated, citing the Davis case, that "[clearly ] section 302 reaches nonprorata redemptions."

Eric Freeman

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.

Davis v. Comm'r

92 T.C.M. 514 · United States Tax Court · Dec 26, 2006

That this is so is clearly illustrated by the situation herein. … This reliance, petitioners argue, qualifies as “reasonable cause and good faith”, and under section 6664(c)(1), the penalty should not be sustained. 1.

TRIPP v. COMMISSIONER

37 T.C.M. 1847-60 · United States Tax Court · Nov 14, 1978

That section clearly requires that net operating losses be carried back to the earliest of three years preceding the year of loss and that the loss, thus carried back, be exhausted in the intervening years, before there can … Not qualifying under section 214, these expenses can only be classified as personal, living, or family expenses, the deduction of which is not allowed under section 262.

Stillman v. Commissioner

24 T.C.M. 478 · United States Tax Court · Apr 12, 1965

of which was well established before 1956; 17 urethane therapy has been used since 1947. … Petitioner also contends (at length) that since the contingent remainder is of the type that clearly comes within section 25.2512-5(e) of the regulations, respondent was bound by subparagraph (e) and was obliged to value

Ames v. Comm'r

58 T.C.M. 1470 · United States Tax Court · Feb 26, 1990

Longstaff did not *130 qualify as an expert. … Clearly, with respect to these petitioners, the Kilburn program was a tax shelter.

Herzberg v. Commissioner

30 T.C.M. 1046 · United States Tax Court · Sep 27, 1971

Herr, 35 T.C. 732 (1961) , affd. 303 F. 2d 780 (C.A. 3, 1962)) and that, if those income interests qualify as present interests, their value is more than sufficient to entitle petitioners to the full annual exclusion. … Thus, Konner and Weller are clearly distinguishable. 3 *102 Petitioners seek to avoid the impact of the foregoing analysis on the basis of evidence as to the intention of Olga.

Globman v. Commissioner

6 T.C.M. 1061 · United States Tax Court · Sep 30, 1947

Petitioner further *93 suggested that if Greene proved to be qualified for the retail business, he would sell Greene his interest in that store. … With respect to the first issue as to whether Leon Globman was a bona fide member of the partnership operating the Martinsville store, in the taxable year 1941, we are of the opinion that the evidence here clearly establishes

Akers v. Commissioner

48 T.C.M. 1113 · United States Tax Court · Sep 12, 1984

No structures of any kind shall be placed or erected except such structures as shall be approved by the Tennessee Conservation League as being consistent with the purpose of establishing an easement for the scenic enjoyment … While in our view the evidence in this record does not support such a conclusion, it clearly appears to us that the tracts used by Mr.