Case law

Robinett v. Commissioner

21 T.C.M. 568 · United States Tax Court · Apr 30, 1962

That fact is firmly established. … We do not think that petitioner has established such a fact.

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.

WATERS v. COMMISSIONER

2001 T.C. Summary Opinion 46 · United States Tax Court · Apr 3, 2001

Petitioner was not one of the plaintiffs instituting the action; however, petitioner qualified for participation as a member of the class of employees for whom the action was filed. … PayLess agreed to pay $5 million for the benefit of all qualifying members of the class, including petitioner.

Warda v. Commissioner

51 T.C.M. 77 · United States Tax Court · Dec 10, 1985

There clearly is no merit in petitioner's arguments. … Petitioner bears the burden of establishing both her right to and the amount of a deduction, New Colonial Ice Co. v.

Palm Canyon X Invs., LLC v. Comm'r

98 T.C.M. 574 · United States Tax Court · Dec 15, 2009

Palm Canyon’s 2001 Form 1065 is clearly marked as a final return. … Petitioner failed to establish that Palm Canyon had reasonable cause under section 6664(c).

Todd Myron Moore v. Commissioner

2019 T.C. Memo. 100 · United States Tax Court · Aug 15, 2019

If a taxpayer establishes that he is entitled to some deduction but cannot establish the full amount claimed, the Court may estimate the amount of the allowable expense deduction to the best of its ability, “retaining always … Consequently, we will sustain deductions only for amounts clearly established by the record, and we will resolve ambiguities against petitioner.

Barber v. Commissioner

31 T.C.M. 234 · United States Tax Court · Feb 28, 1972

However, the regulations require a more specific purpose in order to 238 qualify an outlay of funds as an allowable expense deduction. … Quite clearly, petitioner's evidence is not the kind contemplated by section 274 and the regulations issued thereunder, and, consequently, his claimed deductions may not be allowed. John L. Ashby, supra ; William F.

Barmes v. Comm'r

81 T.C.M. 1825 · United States Tax Court · Jun 28, 2001

Other assets held in your name or in the names of other trusts would be immune from judgement! … Under such circumstances, respondent was authorized to reconstruct petition- ers’ income by any reasonable means which clearly reflects income. See, e.g., Zuhone v.

Levine v. Comm'r

89 T.C.M. 1063 · United States Tax Court · Apr 14, 2005

The COR was to provide assignments to petitioner, provide policy guidance, establish general priorities, and outline policy goals and objectives. … Deductibility of Contributions to Simplified Employee Pension A simplified employee pension is a qualified plan pursuant to which an employer makes direct contributions to its employees’ individual retirement

JONES v. COMMISSIONER

74 T.C.M. 473 · United States Tax Court · Sep 10, 1997

Clearly, acting as a guarantor in an arm's-length loan with a disinterested party is not the same as interjecting oneself as the middleman in several loan obligations between one's wholly … Jones Qualifies Under Section 6013(e) as an Innocent Spouse Mrs. Jones contends that she is not liable for the understatement of tax because she qualifies as an innocent spouse pursuant to section 6013(e).

Cohan v. Comm'r

103 T.C.M. 1037 · United States Tax Court · Jan 10, 2012

Although the “Easement for Beach Rights” may indicate that HCAC received seven beach rights, the final agreement clearly states that TNC granted HCAC six new beach rights. … The evidence establishes that HCAC provided Mr. Fryzel and Mr.

Meagher v. Commissioner

51 T.C.M. 676 · United States Tax Court · Mar 24, 1986

When petitioners purchased Race Lane Farm, they established a bank account separate from their personal accounts, and maintained a ledger solely for their horse operation. … First, the record does not clearly disclose the degree of such use. Second, horse shows were not that common an occurrence at Race Lane Farm.

Hughes v. Comm'r

109 T.C.M. 1466 · United States Tax Court · May 11, 2015

(providing that additional tax shown on a qualified amended return may reduce the underpayment upon which any penalty will be calculated). … In sum, the record establishes that petitioners do not qualify for the reasonable reliance affirmative defense. 2.

Fredricks v. Commissioner

47 T.C.M. 523 · United States Tax Court · Dec 5, 1983

Petitioners next ask our permission to elect a new depreciation schedule as part of a Rule 155 computation in order to qualify for the investment credit. … Section 1.167(e)-1(a), Income Tax Regs.There is nothing in *77 the record which tends to establish that such approval was sought or given. Thus, no change, would be allowable absent the required consent. Wildman v.

Hyman v. Commissioner

53 T.C.M. 727 · United States Tax Court · Apr 30, 1987

The deed which was recorded clearly made a transfer of that property. In O'Hare v. … will not be readily tradable in an established securities market), or (B) in any other form designed to render such bond or other evidence of indebtedness readily tradable in an established securities market, shall not be

Lemler v. Commissioner

38 T.C.M. 1196 · United States Tax Court · Aug 13, 1979

(RIA) 79308 ; August 13, 1979 , Filed *215 Petitioners Lemler and Smith were a dentist and doctor, respectively, who enjoyed flying and were qualified as pilots. … Petitioners were both qualified as pilots and liked to fly. Undoubtedly this propensity was largely responsible for their acquisition of the first Bellanca in 1970.

Brown v. Commissioner

58 T.C.M. 850 · United States Tax Court · Dec 7, 1989

McAlvain exists does not, in and of itself, establish that the $ 12,000 was a true "loan." … Furthermore, although petitioner never formally demanded repayment of the loan, the evidence clearly indicates that his reason for not making such demand was that he knew that Mr.

Fenstermaker v. Commissioner

37 T.C.M. 898 · United States Tax Court · Jun 7, 1978

This applies, however, only if "the taxpayer clearly establishes that any recipient of the entertainment would have reasonably known that the taxpayer had no significant motive, in incurring the expenditure, other than directly … The former amounts are clearly personal and, therefore, are nondeductible; see also LaForge v.

Langroudi v. Comm'r

2007 T.C. Summary Opinion 156 · United States Tax Court · Sep 5, 2007

Shevde’s testimony clearly demonstrates that the primary purpose of petitioner’s residency was to train in anesthesiology, rather than to teach or to perform research. … Since the evidence presented by the parties clearly establishes that the primary purpose of petitioner’s residencies was to train in anesthesiology, we have no reason to decide which party would bear the burden of proof.