Case law

Meyer v. Commissioner

72 T.C.M. 546 · United States Tax Court · Aug 27, 1996

For the reasons that follow, we hold that petitioner does not qualify for such relief. … On March 16, 1985 petitioner established an irrevocable trust for her son, Micha Meyer. Furthermore, on that date her husband named her as trustee of a trust established for their daughter, Bethany Meyer.

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.

John Charles Geyer & Christin Teresa Wildfeuer v. Commissioner

2013 T.C. Summary Opinion 90 · United States Tax Court · Nov 14, 2013

According to petitioners, they were more qualified to lead trips to Mexico because of their personal travels there. … Petitioners clearly devoted a substantial amount of time and effort in carrying out their travel guide activity.

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

Goodman v. Commissioner

30 T.C.M. 970 · United States Tax Court · Sep 7, 1971

But section 1.446-1 (c)(2)(ii) requires that under any such unauthorized method of accounting "income * * * [must be] clearly reflected * * *." … And it is by no means clear to us that the unauthorized method employed here would clearly reflect income.

Buyuk LLC v. Comm'r

106 T.C.M. 502 · United States Tax Court · Nov 6, 2013

The taxpayer may rebut the presumption by carrying his or her burden to show facts and circumstances that “clearly establish 12 We fully expect the parties to apply during Rule 155 computations the rules … Thus, we cannot agree  -69- [*69] with petitioners that the facts and circumstances in these cases clearly establish the transfers were not a sale.

Heath v. Commissioner

46 T.C.M. 698 · United States Tax Court · Jul 13, 1983

* On the other hand, even though title may be involved, if its defense or perfection is not the primary purpose of the litigation, the expenditures do not encounter the barrier of the regulation's standard and they may qualify … Hogg, Box 117, Cheriton, Virginia, Disputed Boundary. * * * The Circuit Court order clearly is not phrased in terms of allowing petitioners access to certain located property known to be theirs; instead, the court is establishing

Dillon v. Commissioner

42 T.C.M. 1364 · United States Tax Court · Oct 6, 1981

Under Section 170 a showing *175 that a claimed contribution has benefited a qualified donee is clearly a prerequisite to deductibility. See Tate v. Commissioner , 59 T.C. 543 , 550-551 (1973) . … Respondent concedes that it is not clearly established that the petitioner's former wife provided more support for his two daughters than he did.

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.

David J. Lychuk and Mary K. Lychuk v. Commissioner

116 T.C. No. 27 · United States Tax Court · May 31, 2001

Petitioners assert thirdly that the salaries and benefits are deductible under the established jurisprudence of First Sec. Bank of Idaho, N.A. v. … It is not enough to establish that expenditures are incurred in carrying on a trade or business to qualify for a deduction under section 162--all of the requirements set out above [namely, the five requirements

Burleson v. Commissioner

68 T.C.M. 288 · United States Tax Court · Aug 1, 1994

This is clearly a basic change in respondent's published position. … Moreover, we note that section 7805(b) establishes a presumption that regulations and rulings may be applied retroactively.

Rickenberg v. Commissioner

11 T.C. 1 · United States Tax Court · Jul 7, 1948

The petitioner contends, however, that there is no evidence to establish that the decedent's dominant motive was to escape estate taxes. The question is one of fact. … It was as to just this interest in his portion of the community estate that the relinquishment by the agreement here in question went; therefore, clearly there was relinquishment of marital rights in the husband's property

Batson v. Commissioner

46 T.C.M. 1301 · United States Tax Court · Sep 6, 1983

Respondent disallowed petitioner's claimed deduction of $1,500 in each of the years 1978 and 1979 as a payment to an IRA, with the explanation that petitioner had not established that this amount met the qualifying requirements … Clearly, 1940 Warfield Drive was a dwelling unit as defined in section 280A(f).

Guillory v. Commissioner

51 T.C.M. 1423 · United States Tax Court · Jul 15, 1986

Petitioners were advised by a letter dated June 23, 1980 from the Internal Revenue Service that this Form 1040A *319 did not qualify as a Federal income tax return. … Petitioners were advised by a letter dated June 17, 1981 from the Internal Revenue Service that this Form 1040A did not qualify as a Federal income tax return.

Estate of J. W. Haltiwanger v. Commissioner

4 T.C.M. 48 · United States Tax Court · Jan 18, 1945

While not too clearly stated, his argument seems to be that Mrs. … A drawing account was authorized and established for each of the four partners and there was nothing in the agreement which in any way restricted the exercise by any one *362 of the four partners of the rights so established

Waimana Enterprises, Inc.

United States Tax Court · Jun 23, 2026

However, an educational expense is not deductible if it will lead to qualifying the taxpayer for a new trade or business. Treas. Reg. § 1.162-5(b)(3)(i). … (CCH) 1421, 1422 (“[The Commissioner] cannot rely on [the taxpayer’s] conviction to sustain his burden of establishing fraud but must clearly and convincingly prove that [the taxpayer] intended to evade tax.”), aff’d, 187

Minton v. Comm'r

94 T.C.M. 606 · United States Tax Court · Dec 26, 2007

Pursuant to section 1362(d)(2), S corporation status terminates when the corporation ceases to qualify as an S corporation, e.g., upon the creation of a second class of stock. B. Analysis 1. … To begin with, petitioner has failed to establish that the 1986 agreement was in any way “binding”.

Lampe v. Commissioner

49 T.C.M. 1505 · United States Tax Court · May 16, 1985

The Fort Worth Museum was an organization described in *398 section 170(c) of the Internal Revenue Code of 1954 , 2 and the donation qualified as a charitable contribution under section 170(c) . … Kubes did discuss changes in the values of stones around 1978 and 1979, but his testimony was confusing and failed to establish clearly that there was any appreciation in the value of colored gemstones *410 from 1978 to 1979

Dickson v. Commissioner

58 T.C.M. 846 · United States Tax Court · Dec 7, 1989

However, petitioners deducted the $ 25,000 as an adjustment to income stating that "Since the award was given *648 in recognition of scientific achievement, it qualifies as tax deductible according to the Internal Revenue … An employee may have no right or remedy to compel his employer to award him a year-end bonus; but if the employer chooses to do so the award is clearly includable compensation nonetheless.

Arwood Corp. v. Commissioner

30 T.C.M. 6 · United States Tax Court · Jan 6, 1971

However, he offered no evidence of any kind to establish the validity of his figures. … Thus, it appears to be a long-standing and well established *409 policy of our tax system that since we have found the petitioner's method of accounting does not clearly reflect income, we should accept the method proposed