Case law

Jennings v. Commissioner

80 T.C.M. 783 · United States Tax Court · Dec 4, 2000

The 3" by 3" paper does not establish that petitioner made a charitable contribution of $6,074. … We have allowed charitable deductions for contributions made after 1982 (when section 1.170A-13(a) and (b), Income Tax Regs., applies) where certain facts were present such as contributions to churches which clearly qualify

Scallen v. Commissioner

54 T.C.M. 177 · United States Tax Court · Aug 24, 1987

If a corporation acquires property in either a qualifying section 351 transfer or as a contribution to capital (that otherwise does not qualify under section 351 ), the corporation will have a carryover basis in the property … Petitioner's transfer also qualifies as a section 351 transfer.

Mary K. Ellis v. Commissioner

6 T.C.M. 662 · United States Tax Court · Jun 20, 1947

In this view petitioner's suit on the bonds merely established a fact which respondent says was already clearly apparent, namely, that the bonds were worthless prior to 1941. … Even if entitled to deduct the expenses under section 23 (a) , petitioner must still establish that she qualifies under section 24 (a) (5) . 1 Respondent has determined that under section 24 (a) (5) only $910.23 of the $3,150

Hammond v. Comm'r

2011 T.C. Summary Opinion 26 · United States Tax Court · Mar 8, 2011

Clearly, petitioners are not entitled to an EIC with respect to C.W.H. and C.B.H. As a result of the foregoing, we sustain respondent’s determination of the increased deficiency. IV. … the taxpayer establishes (by a preponderance of the evidence) is not attributable to fraud.”

James C. Nelson v. Commissioner

2020 T.C. Memo. 81 · United States Tax Court · Jun 10, 2020

It was formed as part of a tax planning strategy to (1) consolidate and protect assets, (2) establish a mechanism to make gifts without fractionalizing interests, and (3) ensure that WEC remained in business and under … Unlike the clause in Succession of McCord, “fair market value” here already is expressly qualified.

Kaliban v. Comm'r

73 T.C.M. 3024 · United States Tax Court · Jun 16, 1997

The records in these cases show that petitioners clearly possessed the intelligence and background to recognize that further investigation was required. … However, neither Ferraro nor Carroll testified in these cases, and the records fail to establish that they were qualified to analyze the Sentinel EPE recycler or the Plastics Recycling transactions.

Maguire v. Comm'r

103 T.C.M. 1853 · United States Tax Court · Jun 6, 2012

“[T]he existence of * * * [a close relationship between the parties] is not necessarily fatal if other elements are present which clearly establish the bona fides of the transactions and their economic impact.” … Petitioner Marc Maguire does not contend that he is a real estate professional, and the record does not establish that he is.

Boring v. Comm'r

2015 T.C. Summary Opinion 68 · United States Tax Court · Nov 24, 2015

When a taxpayer adequately establishes that he or she paid or incurred a deductible expense but does not establish the precise amount, we may in some circumstances estimate the allowable deduction, bearing heavily against … Such general claims are not sufficient where, as here, the supposedly deductible items are so intertwined with clearly personal expenses.

DeMauro v. Commissioner

68 T.C.M. 721 · United States Tax Court · Sep 19, 1994

To qualify for nonrecognition, petitioner must physically occupy or live in the new home before the expiration of the replacement period. Bayley v. Commissioner , 35 T.C. 288 (1960) ; Stanley v. … Petitioner presented no evidence to establish that he was not negligent or did not *481 disregard rules or regulations.

Fox v. Commissioner

34 T.C.M. 348 · United States Tax Court · Mar 18, 1975

In the notice of deficiency, respondent determined that the loss constituted a loss under section 1211 "because it has not been established that the claimed loss qualifies as section 1244 loss." … stock was issued by such corporation, pursuant to such plan, for money or other property (other than stock and securities) * * * The reference in section 1244(c)(1)(A) to provisions which must be "specified in the plan" clearly

Sullivan v. Commissioner

49 T.C.M. 194 · United States Tax Court · Nov 29, 1984

These documents clearly establish that petitioner sold only five lots during 1976. … The evidence in this case clearly establishes that at least part of petitioners' tax underpayment for the years at issue was intentional and not the result of an inadvertent omission or an honest mistake.

Kelter v. Commissioner

72 T.C.M. 573 · United States Tax Court · Sep 3, 1996

Beisler's benefit payments necessarily fail to qualify for exclusion under section 105(c)(2). … “Although the doctrines of estoppel and quasi-estoppel are applicable against the Commissioner, it is well established that these doctrines should be applied against him with utmost caution and restraint.”

Patricia Cotroneo

United States Tax Court · Jun 24, 2024

We are not obliged to accept a stipulation between the parties when it is clearly contrary to facts disclosed by the record. Cal-Maine Foods, Inc. v. … These five requirements are stated in the conjunctive, and thus a failure to meet even one of them prevents a requesting spouse from qualifying for relief. Alt, 119 T.C. at 313.

La Musga v. Commissioner

45 T.C.M. 422 · United States Tax Court · Dec 29, 1982

Prior to purchasing the farm, petitioner did not conduct studies, seek expert advice, or otherwise investigate the feasibility of establishing a profitable operation on the farm. … The fact that one is able to devote only limited time to an activity need not be considered indicative of a lack of a profit motive where one employs competent and qualified persons to carry on the activity.

Wilson & Fields v. Commissioner

21 T.C.M. 1080 · United States Tax Court · Aug 21, 1962

The real intention of the parties is to be sought and, in order to establish it, evidence aliunde the contract is admissible. … Any market for the stock would clearly have been limited. Thus, the stock fell short of being the equivalent of cash.

Burford v. Commissioner

49 T.C.M. 755 · United States Tax Court · Feb 13, 1985

Donative intent is not necessary to qualify a transfer as a gift for gift tax purposes. Commissioner v. Wemyss, 324 U.S. 303 , 307 *12 (1945) . … But there the payments were established in a mutual settlement agreement by the parties and were clearly in discharge of taxpayer's continuing marital obligations, and the court concluded that the payments made after the

Robertino Presta & Antonella Presta

United States Tax Court · Aug 4, 2025

He claims instead that the number of suppliers was not adequately established by the record. … Kwon was a qualified tax professional and had adequate access to CFM’s records.

Dickerson v. Commissioner

81 T.C.M. 1253 · United States Tax Court · Mar 6, 2001

Earned Income Credit For the year in issue, petitioner claimed an earned income credit based on Amanda qualifying as a foster child. … Section 32(c)(3) defines a "qualifying child" in terms of a number of tests that must be satisfied. Among these tests is the so-called relationship test. See sec. 32(c)(3)(A)(i), (B).

Gleason v. Comm'r

101 T.C.M. 1743 · United States Tax Court · Jun 29, 2011

When a taxpayer fails to keep adequate books and records, the Commissioner is authorized to determine the existence and amount of the taxpayer’s income by any method that clearly reflects income. … He does not qualify for any of the exceptions listed in section 6654(e). Respondent introduced no evidence about his 2000 tax return or whether he failed to file his 2000 tax return.

Cally v. Commissioner

45 T.C.M. 1312 · United States Tax Court · Apr 12, 1983

Under the standards enunciated in Roccaforte, ↩ HAE and DH cannot qualify as agents. … Such conduct is clearly inconsistent with an agency relationship. 16.