Case law

Sparks Nugget, Inc. v. Commissioner

29 T.C.M. 318 · United States Tax Court · Mar 31, 1970

He testified that he was qualified to make an expert appraisal of the Parking Lots, and we believe him to be so qualified. … Graves is a highly qualified businessman, and his services are very valuable.

Berkley Machine Works & Foundry Co. v. Commissioner

46 T.C.M. 1060 · United States Tax Court · Aug 15, 1983

To rebut the presumption, the taxpayer must clearly establish to the contrary. Recognizing that the evidence presented in Berkley Machine Works & Foundry Co. v. … it has failed to clearly establish that the principal character or aspect of the trips was the active conduct of its trade or business.

Kennedy v. Commissioner

46 T.C.M. 1501 · United States Tax Court · Sep 26, 1983

Kennedy established by his testimony business use of a television set in his home but clearly it had a useful life in excess of one year. … The expenditures on June 6, 1976, at the Times for food and beverages in the amount of $127.30 qualify as at-home business meals. 3. Breakfasts, Coffee Breaks, Business Lunches ($586).

Johnson v. Commissioner

61 T.C.M. 2254 · United States Tax Court · Mar 27, 1991

Furthermore, the deemed admissions clearly indicate that respondent's determinations with respect to these issues are correct. … With the deemed admissions obtained by respondent from petitioner in this case we are satisfied that respondent has clearly and convincingly established the following ultimate facts: (1) With regard to the taxable years 1978

Mohamed H. Elbasha

United States Tax Court · Jan 12, 2022

Abdelwahab to help establish a business. … Even if he had proven he qualified for a home office deduction, he has not proven the amount of the deduction.

Saunders v. Commissioner

45 T.C.M. 82 · United States Tax Court · Nov 15, 1982

occupation described in Paragraph (2) above; (6) One (1%) per cent of the total amount of such loan plus interest thereon shall be cancelled for each ten (10) hours of service as a volunteer for any charitable organization qualified … Clearly, under prior decisions of this Court, the amounts paid to Dr.

Fuhrmann v. Commissioner

43 T.C.M. 1330 · United States Tax Court · May 6, 1982

Fraud can seldom be established by direct proof of the taxpayer's intention, and therefore petitioner's entire course of conduct can be relied upon to establish such fraudulent intent by circumstantial evidence. … Wages usually are income, but many items qualify as income and yet clearly are not wages.

Northern California Small Business Assistants Inc. v. Commissioner

153 T.C. No. 4 · United States Tax Court · Oct 23, 2019

Clearly, sections 164 and 167 are limited by the exceptions  -15- in part IX, including section 280E. … Ct. pp. 10-11; that objective is clearly in the nature of a penalty.3 Therefore, the effect and purpose of 3 United States v.

Everett v. Commissioner

56 T.C.M. 1537 · United States Tax Court · Mar 27, 1989

The taxpayer's entire course of conduct may establish the requisite fraudulent intent. Otsuki v. Commissioner, 53 T.C. 96 , 105-106 (1969) . … These are clearly large omissions on the part of petitioner. However, a substantial understatement of income alone may not be sufficient to establish fraud. Vannaman v.

Burger v. Commissioner

50 T.C.M. 1266 · United States Tax Court · Oct 7, 1985

Instead, checks for Shantoma were drawn on their personal checking account; those that were written for Shantoma were clearly identified as such. … To establish that an activity is one engaged in for profit, petitioners must show that they engaged in the activity with an actual and honest objective of making a profit. Surloff v.

Bohnenkamp v. Commissioner

36 T.C.M. 1176 · United States Tax Court · Aug 31, 1977

Section 71(c)(2) provides that when the period for payment is more than 10 years such payments qualify as periodic for purposes of section 71(a) . … Otherwise, Donald would be supporting his former wife after her remarriage which is clearly contrary to public policy. See Nelson v. Nelson, 181 Or. 494 , 182 P.2d 416 (1947) .

Gable v. Commissioner

33 T.C.M. 1427 · United States Tax Court · Dec 18, 1974

Develop cooperative relationships with outside groups who are specially qualified to progress special areas of activity Cost limited to contact efforts - not to exceed $2,500.00 A. Bowles Engineering Co. … Thus, the situation herein is to be sharply distinguished from that which would exist if the invention in question did not exist or was in a clearly embryonic stage and the payments were made for services to *28 be rendered

Hoffman v. Commissioner

41 T.C.M. 57 · United States Tax Court · Sep 25, 1980

It is respondent's position that petitioner has failed to establish the existence of a loan or that he was the guarantor of such debt and that even if he did prove the existence of the loan, petitioner has failed to establish … On this record, petitioner has clearly failed to meet his burden with respect to proving the existence of a debt.

Badger Co. v. Commissioner

26 T.C.M. 869 · United States Tax Court · Aug 30, 1967

The facts herein clearly militate against a finding that a joint venture existed. … The foregoing establishes that Badger's financial reward was not dependent upon profits from the activities.

Charles Town, Inc. v. Commissioner

25 T.C.M. 77 · United States Tax Court · Jan 19, 1966

The evidence clearly establishes that Charles Town, the purported agent, did not operate in the name and for the account of Fairmount, it did not bind Fairmount *313 by any of its actions, did not transmit money received … That they owned all *323 of Fairmount's voting stock alone establishes their control of that entity.

Herrick v. Commissioner

47 T.C.M. 1550 · United States Tax Court · Apr 18, 1984

However, this factor alone does not establish a joint venture between Farmers and petitioner. … Prior to 1974, the overwrite commissions petitioner received *497 clearly constituted ordinary income.

Coombs v. Commissioner

67 T.C. 426 · United States Tax Court · Dec 15, 1976

The per diem payments received by the petitioners from their respective employers clearly constituted a gain to each of the petitioners. … In our judgment the petitioners have failed to establish any discrimination. Therefore, the relief they seek is denied.

Hagen v. Commissioner

57 T.C.M. 1489 · United States Tax Court · Aug 31, 1989

The exhibit is clearly hearsay and proves nothing. … QUALIFIED PENSION, PROFIT-SHARING, AND STOCK BONUS PLANS.

BCP Trading & Invs., LLC v. Comm'r

114 T.C.M. 151 · United States Tax Court · Aug 7, 2017

BCP was established on May 19, 2000, and between July 31 and August 11, 2000, the 38 client members contributed the 132 paired-option bundles to BCP as their capital contributions. … The caselaw clearly says that tax avoidance is “no more a business purpose than actually engaging in tax avoidance.” ASA Investerings P’ship v. Commissioner, 201 F.3d 505, 513 n.6 (D.C. Cir. 2000), aff’g T.C.

Baker v. Commissioner

37 T.C.M. 475 · United States Tax Court · Mar 15, 1978

In the notice of deficiency respondent disallowed the deduction for the reason that it had not been established that petitioner was entitled to such deduction. … And, if so, does it qualify as a "decree" within the meaning of sec. 71(a)(3) ? Sahler v.