Case law

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

Sturm v. Commissioner

54 T.C.M. 1394 · United States Tax Court · Dec 30, 1987

Paul Blumenthal ("Blumenthal") was qualified to testify as an expert on behalf of petitioner. … The parties rely on the expert testimony to establish the fair market value and residual value of the Equipment as of June 1, 1979.

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

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

Carter v. Commissioner

36 T.C.M. 1295 · United States Tax Court · Sep 21, 1977

Clearly, he did so primarily for his own benefit and without any business purpose which served Durham's interests. … A spouse seeking the relief of section 6013(e) has the burden of proving that she qualifies. Fox v. Commissioner, 61 T.C. 704 , 716 (1974) .

Tinsley v. Commissioner

63 T.C.M. 2629 · United States Tax Court · Mar 31, 1992

Petitioners did not respond to it because they believed it was an "all-or-nothing" offer, and items which they thought they were clearly entitled to deduct were not allowed. … Background Petitioners must establish that the position of the United States in the litigation was not "substantially justified". Sec. 7430(c)(2)(A)(i) .

Conway v. Commissioner

44 T.C.M. 269 · United States Tax Court · Jun 24, 1982

In support of his position that the disposition of the Beech aircraft did not qualify as a tax-free exchange under section 1031, the Commissioner called Mr. … Yet, for the Commissioner to prevail on this issue, he must also establish the amount realized as a result of the sale of the Beech aircraft. Sec. 1001.

H. Kalicak Constr. Co. v. Commissioner

48 T.C.M. 1403 · United States Tax Court · Oct 16, 1984

Section 1.166-1(c), Income Tax Regs. provides, in pertinent part, as follows: Only a bona fide debt qualifies for purposes of section 166. … We accordingly sustain respondent's determination to disallow this amount as a qualifying bad debt (or business expense) of HKCC. ↩ 11.

Estate of Lehmann v. Commissioner

74 T.C.M. 415 · United States Tax Court · Aug 26, 1997

Sec. 2032A permits an estate to elect to value qualified real property used for farming and small business purposes on the basis of income capitalization rather than on the basis of highest and best use. … Ignoring the views of a willing seller is contrary to this well-established rule. Id.

Alphonso v. Comm'r

112 T.C.M. 12 · United States Tax Court · Jul 14, 2016

Those stipulations are clearly contrary to the facts that we have found are established by the record, and we shall disregard them. See Cal-Maine Foods, Inc. v. Commissioner, 93 T.C. 181, 195 (1989). … Thompson, we found him to be qualified as an expert in the field of geotech- nical engineering (qualified field of expertise). However, because Mr. Thompson opined in Mr.

Ledbetter v. Commissioner

52 T.C.M. 1124 · United States Tax Court · Dec 3, 1986

Petitioners contend they paid $1,800, however, they produced no evidence, other than petitioners' uncorroborated testimony, to establish such payment. … The original use of the 1975 Dodge Custom *44 Van clearly did not commence with petitioners, since they purchased the van used.

Williams v. Commissioner

65 T.C.M. 2414 · United States Tax Court · Apr 15, 1993

Although the agreement characterized the payments as "support", "maintenance", and "alimony", the agreement as a whole clearly belies these characterizations. The marital estate was divided between petitioner and Mrs. … The last installment is to be paid by petitioner on Dec. 1, 1998, almost 19 years after the Decree of Dissolution was filed on Dec. 5, 1979; therefore, these amounts qualify as "periodic payments" pursuant to sec. 71(a)(1

Koss v. Commissioner

57 T.C.M. 882 · United States Tax Court · Jul 11, 1989

Compensation for services rendered clearly constitutes ordinary income under section 61(a). Pounds v. United States , supra ; Estate of Smith v. Commissioner , supra ; Gordon v. … The payment of $ 109,568 in legal fees fails to qualify for capital gains treatment because there was neither a "capital asset" nor a "sale or exchange" as required in section 1221.

Howell v. Commissioner

42 T.C.M. 1564 · United States Tax Court · Oct 27, 1981

for the rates provided by this section a joint return must have been filed, and indeed this is the only method by which one may qualify for such rates. 12 Durovic v. … Clearly, the Form 1040 filed for the taxable years 1976 and 1977 did not comply with the rules and regulations with respect to the filing of returns.

Bermingham v. Commissioner

67 T.C.M. 2200 · United States Tax Court · Feb 23, 1994

Three criteria have been established for the cost of clothes to be deductible as an ordinary and necessary business expense: (1) The clothes are required or essential in the taxpayer's employment, (2) the clothes are not … Respondent contends that petitioners were negligent in taking this deduction because in 1987 Raymond had been working for Grumman for 9 years so his employment was clearly not temporary.

Gary D. and Lindy H. Combrink v. Commissioner

117 T.C. No. 8 · United States Tax Court · Aug 23, 2001

In respondent’s view, the evidence fails to establish that the liability released by COST was incurred to acquire the transferred LINKS stock. … Second, the attribution rules similarly prevent the subject transaction for qualifying for sale treatment under section 302(b)(2).

United Iron & Metal Co. v. Commissioner

11 T.C.M. 618 · United States Tax Court · Jun 18, 1952

Evelyn Maryn, residing in Pittsburgh, are the duly qualified, appointed and acting executors of the Estate of Samuel Maryn, deceased. Samuel Maryn died on October 6, 1949. … However, reasonable needs are not established by mere statements that large sums may be needed or useful in the future or that certain events may occur.

Nuckols v. Commissioner

29 T.C.M. 1422 · United States Tax Court · Nov 3, 1970

The explanation given for not reporting this money - that it was a gift from her father - is clearly not supported by the evidence. … Section 152 (a)(1) includes "[a] son or daughter of the taxpayer," among the individuals who can qualify for "dependent" status.

Dockery v. Commissioner

37 T.C.M. 317 · United States Tax Court · Feb 21, 1978

That figure has been established to be $26,045.28 from the depreciation schedule attached to the Dockery partnership return for 1965. … in detail as to establish such element, and (b) by other corroborative evidence sufficient to establish such element.