Case law

Susan P. Kechijian

United States Tax Court · Dec 28, 2022

Such delegation does not establish that Ms. Kechijian did not meaningfully participate in the prior deficiency  16 [*16] case; to the contrary, it shows that Ms. … Therefore, she does not qualify for the exception in section 6015(g)(2), and in this case she is not excepted from the application of res judicata to the issue of innocent spouse relief from joint and several liability.

Estate of Coffing v. Commissioner

53 T.C.M. 1314 · United States Tax Court · Jul 8, 1987

Clearly, decedent was attached to both farms. *373 It may well be that she participated as materially as she could, given her impaired health and advanced age. … was acquired from or passed from the decedent to a qualified heir of the decedent and which, on the date of the decedent's death, was being used for a qualified use by the decedent or a member of the decedent's family, but

Richie v. Commissioner

69 T.C.M. 1836 · United States Tax Court · Feb 2, 1995

HCT was a closely held corporation, the ownership of which is not clearly established in the record, but HCT apparently is owned by the Hicks 1984 Children's Trusts (Hicks Trusts) or by R. … That letter, however, contains mere boilerplate language and provides no factual basis for establishing the validity of the investment in question.

PNC Bancorp, Inc. Successor to First National Pennsylvania Corporation v. Commissioner

110 T.C. No. 27 · United States Tax Court · Jun 8, 1998

The rights created and secured by these expenditures clearly remain in effect for the life of the loan. … However, section 446(b) provides in effect that if the taxpayer's method does not clearly reflect income, the Secretary may redetermine and recompute the taxable income under a method which, in his opinion, does clearly

Focht v. Commissioner

68 T.C. 223 · United States Tax Court · May 24, 1977

No. 855, 76th Cong., 1st Sess. (1939), 1939- 2 C.B. 518 -519 , clearly showed its intent. … There is economic gain, very clearly, when one uses appreciated property to get someone else to pay his bills.

Sann v. Commissioner

73 T.C.M. 2950 · United States Tax Court · Jun 10, 1997

Clearly these were substantial transactions requiring careful investigation under the Anderson case. … He explained the tax benefits to petitioners, although these benefits also were clearly explained in the offering memoranda.

Nair v. Comm'r

2007 T.C. Summary Opinion 116 · United States Tax Court · Jul 9, 2007

Petitioner provided some, but not all, of his bank account statements for 2002, 2003, and 2004, which clearly show that petitioner did make payments to Greenpoint. … Interest paid on a mortgage secured by a qualified residence, however, is excluded from the definition of personal interest and is therefore deductible. See sec. 163(h)(2) and (3).

Taylor Miller v. Commissioner

2001 T.C. Memo. 55 · United States Tax Court · Mar 6, 2001

Petitioner’s continued behavior does not establish the change in position that petitioner must establish in order to prove reliance. See Heckler v. Community Health Servs., supra at 61. … to which the plan is established.

Diego E. Salazar

United States Tax Court · Feb 3, 2026

Indeed, in his Response to the Motion, he concedes that his argument for abatement—which he grounds on “fundamental fair- ness”—“does not fit neatly into the above [section 6404] categories, as they clearly do not.” … Our review of the record establishes that SO Cohen properly discharged all her responsibilities under these provisions. A.

Confrerie De La Chaine Des Rotisseurs v. Comm'r

66 T.C.M. 1845 · United States Tax Court · Dec 29, 1993

It will replace the Chaine Letter which grew as the chronicler of our activities to the point where it was clearly no longer a letter, but a magazine. … That fact, however, does not establish that the subject investment income was expended for the publication of Gastronome.

CISNEROS v. COMMISSIONER

2002 T.C. Summary Opinion 73 · United States Tax Court · Jun 13, 2002

Petitioners have not established any losses to offset the $1,000 winnings. Respondent is sustained on this issue. … Petitioners clearly did not make a reasonable effort to determine whether the representations of Mr. Beltran were correct.

Jose B. & Virna N. Molina v. Commissioner

2013 T.C. Memo. 226 · United States Tax Court · Sep 23, 2013

In contrast, petitioners have not offered credible evidence establishing that Mr. Molina was physically ill or that Mr. … )  - 14 - [*14] payments to specific claims, and the Clearing House clearly intended for all of the payments to be wage compensation and attorney’s fees. Moreover, Mr.

Roberts v. Commissioner

54 T.C.M. 143 · United States Tax Court · Aug 18, 1987

Accordingly, expenses associated with the activity do not qualify as farm losses under section 162. … Finally, respondent's indefinite request for damages, to the extent *417 it has not been abandoned, is clearly unwarranted. Decision will be entered under Rule 155. Footnotes 1.

Goldberg v. Commissioner

73 T.C.M. 1988 · United States Tax Court · Feb 11, 1997

taxpayer establishes that some part of the underpayment is not attributable to fraud. … Section 1034 clearly applies only to property used by a taxpayer as his or her principal residence. The concept of principal residence is neither complicated nor arcane.

Martorelli v. Commissioner

40 T.C.M. 848 · United States Tax Court · Aug 4, 1980

a regularly conducted business activity, and if it was the regular practice of that business activity to make the memorandum, report, record, or data compilation, all as shown by the testimony of the custodian or other qualified … Petitioner's main contention is that the record does not establish that he ever received any unreported income.

Hindman v. Commissioner

46 T.C.M. 649 · United States Tax Court · Jul 5, 1983

Petitioner's blanket refusal to cooperate with respondent's attempts at discovery and to proceed with his case is clearly outside the scope of the privilege and petitioner is not thereby relieved of his burden. … On that date, petitioner refused to answer any questions unless he was permitted to tape the interview and be furnished with a signed statement granting him immunity from prosecution.

INVESTMENT RESEARCH ASSOCS. v. COMMISSIONER

78 T.C.M. 951 · United States Tax Court · Dec 15, 1999

The facts clearly establish that the payments were made as compensation for his services rendered to HCT. … Tentative investment credit will be allowed with respect to the partnership, based on qualified investment equal to the Petitioner's partnership percentage times two-thirds times the qualified basis of the partnership as

Thompson v. Commissioner

137 T.C. 220 · United States Tax Court · Dec 27, 2011

Under section 6211(a), we do not seek to establish an objectively verifiable existence of a deficiency to test the validity of a notice of deficiency. … This would defeat, by procedure, clearly enunciated legislative intent of attaining speed and symmetry at the partner level.

Watson v. Comm'r

93 T.C.M. 1332 · United States Tax Court · Jun 12, 2007

The deficiency notices issued to petitioner for the years in issue clearly meet the above-described requirements and  - 15 - are, therefore, adequate to sustain the Court’s jurisdiction herein … Doubts regarding whether the accompanying statement has qualified the jurat so as to invalidate the return are resolved in the Commissioner's favor. Sloan v.

Vecchio v. Commissioner

103 T.C. 170 · United States Tax Court · Aug 15, 1994

Clearly, if Equity’s 49-percent interest had transferred to petitioner on May 8, 1980, then on September 30, 1981, he would have held 96.5 percent. … We note, however, that the partnership agreement does not provide for a qualified income offset or otherwise satisfy the requirements of the alternative economic effect test.