Case law

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).

Lazore v. Commissioner

64 T.C.M. 182 · United States Tax Court · Jul 16, 1992

The preamble to the Treaty states that the conference with the Six Nations was "for the purpose of removing from their minds all causes of complaint, and establishing a firm and permanent friendship with them". … Although we acknowledge the witness as a qualified expert on the history of the Iroquois, we do not accept his legal conclusions as to the meaning of the Constitution. Petitioners also quote from Elk v.

Cobey v. Commissioner

67 T.C.M. 2450 · United States Tax Court · Mar 23, 1994

Reliance upon professional advice is not an absolute defense to negligence; it must first be established that such reliance was reasonable. Freytag v. Commissioner , 89 T.C. 849 , 888 (1987) . … The First Western transactions proposed to petitioner in the instant case clearly required additional inquiry beyond blind reliance on professional advisers.

Scrimshaw v. Commissioner

74 T.C.M. 1371 · United States Tax Court · Dec 16, 1997

In addition to establishing improper conduct, a taxpayer who attempts to set aside a final decision of the Tax Court must also explain how the alleged conduct induced, caused, or had a material effect upon the decision … Petitioner's innocent spouse claim is clearly untimely. See id.; Bernard v. Commissioner, T.C.

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.

Nield and Linda Montgomery v. Commissioner

122 T.C. No. 1 · United States Tax Court · Jan 22, 2004

Considering the plain language of the statute, we find respondent’s reliance on principles of sovereign immunity equally unavailing. … that the United States is immune from suit except where Congress by specific statute has waived its sovereign immunity.

Gwendolyn A. Ewing v. Commissioner

122 T.C. No. 2 · United States Tax Court · Jan 28, 2004

Thus, trial de novo is clearly authorized and appropriate. … are not clearly erroneous but rules in an irrational manner.”

Central Freight Lines, Inc. v. Commissioner

35 T.C.M. 85 · United States Tax Court · Jan 29, 1976

Central was established in 1925 by W. W. Callan, Sr. (hereinafter Callan), who started in the motor freight business by driving a single truck between Waco and Dallas, Texas. … By reorganizing Central, Callan hoped to establish a clear-cut chain of command between management and labor and more clearly define responsibilities at every managerial level.

Cruttenden v. Commissioner

37 T.C.M. 8 · United States Tax Court · Jan 3, 1978

It is clearly a "fairer reflection" of Putnam's 1948 taxable income to treat the instant loss similarly. … Stratmore does qualify its position in that a stockholder who is also an officer might justify the debt as *537 related to the business of being an officer, at least when that was a primary motivation.

Bryant v. Commissioner

64 T.C.M. 291 · United States Tax Court · Jul 28, 1992

We believe Guice was sufficiently familiar with Washington's business and its records to be qualified to testify about them pursuant to rule 803(6) of the Federal Rules of Evidence. United States v. … We conclude that petitioners' conduct clearly and convincingly shows that they have committed fraud. Accordingly, they are liable for additions to tax under section 6653(b)(1)(A) and (B) for 1986 and 1987. 3.

Ralston Purina Company and Subsidiaries v. Commissioner

131 T.C. No. 4 · United States Tax Court · Sep 10, 2008

These shares could be issued only in the name of an ESOP trustee and were not readily tradable on an established market. … Once that connection is established, deduction under section 404(k) is possible.

Gabelman v. Commissioner

66 T.C.M. 1581 · United States Tax Court · Dec 15, 1993

Our jurisdiction to determine overpayments, however, is established by a statute conditioning such relief on timeliness. … Section 1.6081-4, Income Tax Regs. , establishes an automatic 4-month extension and sets forth the requirements for qualifying for such extension.

Ratcliff v. Commissioner

39 T.C.M. 886 · United States Tax Court · Jan 17, 1980

The mere signature of Etta DeLoach Sykes on this document is clearly not sufficient to transfer any property interest to petitioner. … Moreover, the taxpayers planned for Kentuckiana to qualify as an electing small business corporation.

Hagerty v. Commissioner

32 T.C.M. 788 · United States Tax Court · Jul 24, 1973

Hagerty 5497-70 1966 4,167.16 *126 The sole issue presented for adjudication relates to whether the income received by petitioners during the years in issue qualifies under section 911 2 as earned income from sources without … Clearly these goals were not likely to be accomplished in a short period of time. Hagerty's own correspondence indicated his intention to remain in Europe for at least 1 year.

Omnitec Corp. v. Comm'r

92 T.C.M. 291 · United States Tax Court · Sep 25, 2006

This corporation qualified to do business in Missouri on July 2, 2003. This corporation is referred to as Omnitec Nevada. See supra note 3. The third corporation, referred to above, L.V. … If a taxpayer either fails to keep the required records, or if the records do not clearly reflect income, the Commissioner is authorized under section 446(b) to reconstruct income by a method which clearly reflects income

Hartwell v. Commissioner

43 T.C.M. 1157 · United States Tax Court · Apr 22, 1982

, containing specific information in detail as to such element; and (ii) By other corroborative evidence sufficient to establish such element. … Thus, he clearly did not satisfy the "adequate records" requirement of the regulations. Moreove, petitioner can find no relief in the provision for substantiation by "other sufficient evidence".

Leonard Pipeline Contrs., Ltd. v. Commissioner

76 T.C.M. 376 · United States Tax Court · Sep 1, 1998

of an amount qualifying as reasonable under § 162(a)(1). 142 F.3d at 1136. … Leonard indirectly owned all of petitioner's stock, a potential for conflict of interest clearly existed.

Davenport Found. v. Commissioner

6 T.C.M. 1335 · United States Tax Court · Dec 24, 1947

Nor do we think petitioner qualifies as an exempt corporation under the provisions of section 101 (14) of the Code. … Clearly, petitioner does not meet this test. The respondent's determination is sustained. Decision will be entered for the respondent. Footnotes 1. SEC. 101 . EXEMPTIONS FROM TAX ON CORPORATIONS.

Cannon v. Commissioner

40 T.C.M. 541 · United States Tax Court · Jun 26, 1980

In connection with the Emergency Wage/Price Stabilization Program, John, an attorney, established an office in his home. … Since petitioners have failed to establish a valuation for the amount of their loss, no deduction is allowable under section 165 .

Foos v. Comm'r

41 T.C.M. 863 · United States Tax Court · Feb 18, 1981

This Court has held that compensation which qualified as "a reasonable allowance… for personal services actually rendered" under section 162(a)(1) qualifies as earned income for purposes of section 1348; conversely, compensation … which is unreasonable under section 162(a)(1) does not qualify.