Case law

Fedcal Distributing Co. v. Commissioner

22 T.C.M. 935 · United States Tax Court · Jul 22, 1963

As thus narrowly framed, the issue is whether the petitioners have established by a preponderance of the evidence that a tax avoidance purpose did not exceed in importance any other purposes. … The evidence of record clearly establishes that Murphy would have created the petitioners absent any tax advantage.

Estate of Cronheim v. Commissioner

20 T.C.M. 1144 · United States Tax Court · Aug 17, 1961

In the case of my Father, I remember quite clearly it was a little less than five months). In response to this letter Richard B. … Commissioner, 1958, 29 T.C. 647 , was unfounded because the employer (in Luntz) had established no pension plan.

Berman v. Commissioner

66 T.C.M. 1798 · United States Tax Court · Dec 28, 1993

Whether Eva Berman qualifies as an innocent spouse under section 6013(e) for any of the years in issue. We hold that she does not. 4. … Taking items from the store without accounting for them and Friendly Farms' Forms W-2 do not establish fraudulent intent by clear and convincing evidence.

Don v. Commissioner

30 T.C.M. 565 · United States Tax Court · Jun 3, 1971

Don thereafter began to serve a sentence, either for life or for a term of years not clearly disclosed by the record herein. … That is not enough to establish fraud.

Thomas v. Commissioner

72 T.C.M. 1164 · United States Tax Court · Nov 4, 1996

Petitioner has not shown that he qualifies for this exception. First, there is no evidence in the record that Ms. … Third, petitioner has not established that his failure to file returns was in fact based on advice from Ms. Corey.

Detko v. Commissioner

53 T.C.M. 186 · United States Tax Court · Feb 18, 1987

that the boat was qualified property, respondent disallowed the investment tax credit claimed. … Detko has clearly established that the principal character or aspect of the fishing trips was to establish or maintain relationships with doctors who referred patients to him. 17 Sec. 1.274-2(c)(3)(i)-(iii), Income Tax Regs

Builders' Exchange of Texas, Inc. v. Commissioner

31 T.C.M. 844 · United States Tax Court · Aug 14, 1972

Clearly, respondent has the power to apply his rulings retroactively; the only limitation is that his action not constitute an abuse of discretion. Section 7805(b); Automobile Club of Michigan v. … Finally, petitioner's suggestion that respondent's alleged failure to comply with his own internal procedures for a determination of whether petitioner qualifies as a tax-exempt *99 organization under section 501 (c)(6) is

Allied Tube & Conduit Corp. v. Commissioner

34 T.C.M. 1218 · United States Tax Court · Sep 8, 1975

Since only Allied had the qualified personnel to install the Flo-Coat process, any license would involve a complex arrangement between Allied and the engineering company. … The evidence clearly establishes that Allied intended to exploit the patents through licenses; to do so was in its own economic interests.

Ford v. Commissioner

13 T.C.M. 1083 · United States Tax Court · Nov 30, 1954

Since 1932, he has qualified as a journeyman plumber and steamfitter under the plumbing code of the City of Roanoke. Petitioner is a member of the pipefitters' union. … While the assignment to Front Royal was not to be a permanent one, it clearly was not merely temporary.

Burg v. Commissioner

58 T.C.M. 728 · United States Tax Court · Nov 20, 1989

The particular achievement for which petitioner received the EC Award is not established by the record in this case. … According to petitioner, the statute does not explicitly require inclusion in income of an otherwise qualified award simply because the award is made by a recipient's employer.

Guenther v. Commissioner

65 T.C.M. 2046 · United States Tax Court · Mar 10, 1993

However, petitioner did not provide proof that a loan existed, and he did not provide an explanation to establish that the checks qualified as deductible interest expenses. When Mr. … The stipulated facts and testimony clearly establish that the underpayments were due to fraud, and that petitioner, not his accountant, was responsible for the erroneous items claimed on the returns.

Willamette Industries, Inc. v. Commissioner

54 T.C.M. 616 · United States Tax Court · Sep 22, 1987

Parties interested in bidding on a particular sale must submit qualifying bids to become participants in the oral auction. A qualifying bid is a bid which is equal to the minimum price set by the USFS in its prospectus. … Clearly, we were more persuaded by the testimony of those who actually saw the timber in question before it was cut.

Estate of Klein v. Commissioner

34 T.C.M. 1113 · United States Tax Court · Aug 11, 1975

computing the taxable estate for the value of bequests, inter alia, to or for the *118 use of charitable organizations. 2 For the purposes of this case, a remainder interest to charity following a noncharitable life estate is a qualifying … We have carefully examined the cases relied upon by petitioner and find them all clearly distinguishable on their facts. Decision will be entered for the respondent. Footnotes 1.

Estate of Wilson v. Commissioner

36 T.C.M. 1230 · United States Tax Court · Sep 15, 1977

Since he was clearly aware of the estate tax benefit in establishing the trusts, we would conclude he would have proceeded much more rapidly had he had an apprehension of imminent death. … Wilson by his Washington attorneys, clearly shows that Mr.

McNamara v. Commissioner

32 T.C.M. 11 · United States Tax Court · Jan 4, 1973

When Holton's organization, The Wilderness Foundation, received notice that it was a charitable organization qualified as an educational organization under section 170(c), I.R.C. of 1954 , petitioner agreed to donate the … However, under the facts here present petitioner has not shown that he had even established "the nature" of any chartering business for the Mara.

Michael A. Giunta & Julia A. Giunta v. Commissioner

2018 T.C. Memo. 180 · United States Tax Court · Oct 29, 2018

Such an event may include a corporate dissolution or similar occurrence that “clearly evidences destruction of both the potential and liquidating values of the stock.” Austin Co., 71 T.C. at 970. … Perlson, their account- ant, who they claim is a qualified tax professional. In preparing the Form 8949 on which the $2,998,850 loss deduction was claimed, Mr.

INI, Inc. v. Commissioner

69 T.C.M. 2113 · United States Tax Court · Mar 20, 1995

As of November 1, 1985, Spalding and INI qualified as an affiliated group because Spalding became the direct owner of 100 percent of INI's only class of stock. … Nowhere in the record has INI produced evidence that would establish that the proxies were not in fact executed on September 29, 1988.

HAMBLIN v. COMMISSIONER

2001 T.C. Summary Opinion 73 · United States Tax Court · May 21, 2001

PayLess agreed to pay $5 million for the benefit of all qualifying members of the class, including petitioner. … - 12 - the other provisions of the agreement that quite clearly indicate and establish that the settlement was intended to satisfy the claims made in the class action.

Casey v. Commissioner

64 T.C.M. 1353 · United States Tax Court · Nov 23, 1992

Casey qualifies as an innocent spouse. Background John R. Casey (Mr. Casey) and Toni C. Casey (Mrs. Casey or petitioner) are petitioners in this case. Some of the facts have been stipulated and are so found. … These facts clearly distinguish Toscano v. Commissioner, supra , from the instant case. Assuming that Mr. Thompson and Mr.

Riportella v. Commissioner

42 T.C.M. 869 · United States Tax Court · Aug 26, 1981

The evidence clearly establishes Audrey had no taxable income for the year in issue and petitioner was her sole source of support. … Based on the peculiar facts of this case, we hold that petitioner has carried his burden of establishing that Audrey intended to file a joint return.