Case law

Mark W. Allen & Co. v. Commissioner

1 T.C.M. 887 · United States Tax Court · Apr 9, 1943

Adjustment (b), for the year 1939, was explained by the Commissioner in his deficiency notice as follows: (b) The amount of $497.86 expended in connection with litigation to establish your right to the trade-mark "Vita" is … This is clearly shown by the facts which have been stipulated.

Rabie v. Comm'r

2011 T.C. Summary Opinion 137 · United States Tax Court · Dec 12, 2011

The court found that the letter did not qualify as an informal claim because the taxpayer failed to  - 8 - specify why a refund was due, the demand was made before the issue of refund seemed … In the case of delinquent filers, section 6512(b)(3)(B) establishes only a 2-year lookback period, so the  - 10 - delinquent filer is not assured the opportunity to seek a refund in this

Osteopathic Medical Oncology and Hematology, P.C. v. Commissioner

113 T.C. No. 26 · United States Tax Court · Nov 22, 1999

The provision does not establish a dichotomy between use and sale, as suggested by the majority.5 See, e.g., De Modena v. Kaiser Found. … The taxpayer in Wilkinson-Beane, Inc. was an undertaking establishment, which argued the primacy of the services that it provided to its customers.

Fulgham v. Commissioner

35 T.C.M. 392 · United States Tax Court · Mar 24, 1976

The per diem payments were "undeniable accessions to wealth, clearly realized and over which the [petitioner had] complete dominion, *322 " ( Commissioner v. … His remaining ties to that community are not sufficient to qualify it as his home for the purposes of section 162(a)(2).

Hayes v. Commissioner

68 T.C.M. 862 · United States Tax Court · Oct 6, 1994

Hooper and Zobel are clearly inapposite. … Hooper otherwise qualified for the exemption except that he did not become a resident of New Mexico until 1981. He applied for the exemption in 1983, and it was denied to him.

DAVIS v. COMMISSIONER

2001 T.C. Summary Opinion 151 · United States Tax Court · Sep 25, 2001

Respondent’s  - 7 - determinations in the notices of deficiency are presumed correct, and petitioners must establish otherwise. Rule 142(a); Welch v. … Accordingly, petitioners failed to establish that their reliance on the advice of Mr. Matsuda was reasonable or in good faith. See Glassley v. Commissioner, supra. Mr.

Slawek v. Commissioner

54 T.C.M. 364 · United States Tax Court · Aug 31, 1987

In fact, the contrary is clearly the fact. … Document 19 is clearly subject to respondent's hearsay objection and is excluded.

Files v. Commissioner

35 T.C.M. 416 · United States Tax Court · Mar 29, 1976

Petitioner must then establish two points. … Perhaps such evidence could establish the temporariness of petitioner's Meridian assignment.

Kelly v. Commissioner

72 T.C.M. 1389 · United States Tax Court · Dec 2, 1996

Kelly satisfied him that as a registered options principal he was qualified to establish his own office and "deal as any other broker does". Auerbach advised Mr. … Kelly's statement that registration as an options principal qualified him to establish his own business as an options dealer.

Herd v. Commissioner

68 T.C.M. 1261 · United States Tax Court · Nov 28, 1994

Such forms are clearly not income tax returns within the requirements of the Internal Revenue Code. Edwards v. Commissioner , 680 F.2d 1268 (9th Cir. 1982) ; United States v. … Petitioners admit in their petitions filed in this case that "No document *604 qualifying as a tax return was filed with any Office of the Internal Revenue for the periods in dispute."

Richards v. Commissioner

35 T.C.M. 237 · United States Tax Court · Feb 26, 1976

Per diem paid to the field team employees who qualified therefor was at the rate of $11 per day for a leadman and an engineer, and $9 per day for the other members of the field teams. … The per diem payments were "undeniable accessions to wealth, clearly realized and over which the [petitioner had] complete dominion," ( Commissioner v.

McInnes v. Commissioner

47 T.C.M. 1145 · United States Tax Court · Feb 27, 1984

Clearly, this case must be decided on the basis of the burden of proof. Figueiredo v. Commissioner, supra ; Indelicato v. Commissioner, 42 T.C. 686 (1964) . … Only a bona fide debt qualifies for a bad debt deduction.

AMOCO CORP. v. COMMISSIONER

71 T.C.M. 2613 · United States Tax Court · Mar 28, 1996

The tax applies to economic units subsidiary to the public establishments and public authorities. … Clearly the loss of this credit will have no impact whatsoever on Egypt as a whole.

Hrobon v. Commissioner

41 T.C. 476 · United States Tax Court · Jan 14, 1964

Holmes qualified as executor of the estate on April 19, 1938. … The only exception to the above well-established principle is in the case where there is a genuine business transaction involved.

Harrell v. Comm'r

113 T.C.M. 1375 · United States Tax Court · May 8, 2017

Section 72 sets forth the specific rules applicable to taxation of, among other things, annuities and distributions from qualified employer retirement plans. See also sec. 403(a). … Funeral expenses are clearly personal or family expenses. See Beck v. Commissioner, T.C. Memo. 2001-270, 2001 Tax Ct.

Visnapuu v. Commissioner

53 T.C.M. 1381 · United States Tax Court · Jul 21, 1987

Such is clearly not the case before us. Respondent has established by substantial evidence that the determinations within the statutory notices of deficiency were not arbitrary and capricious. … Given the recordkeeping documents before the Court, it is clear that, even if petitioners could meet the ordinary and necessary business test of section 162 and if the lake house qualified as an entertainment facility under

DAF Charters, LLC v. Commissioner

152 T.C. No. 14 · United States Tax Court · May 9, 2019

Petitioner, as a for-profit enterprise, fails to clearly indicate how this somehow affects its employment tax liability. … Additionally, the record establishes that the Appeals settlement officer verified that all legal and procedural requirements had been met, see CreditGuard of Am., Inc. v.

Cutler v. Commissioner

67 T.C.M. 2295 · United States Tax Court · Feb 28, 1994

Only common stock qualifies as section 1244 stock. Sec. 1244(c)(1) ; sec. 1.1244(c)-1(b), Income Tax Regs. … We conclude that petitioner sufficiently established the worthlessness of the note in 1981 through his testimony substantiated by Ms. Miller's testimony.

Norwest Corporation and Subsidiaries v. Commissioner

108 T.C. No. 18 · United States Tax Court · Apr 30, 1997

Clearly, a computer program is not inextricably bound to any single tangible medium. II. Case Law Beginning in 1988, this Court held in Ronnen v. … I find no compelling reason in the instant setting to depart from the view that computer software does not qualify for the investment tax credit, especially when because of firmly established jurisprudence taxpayers (

Kessmar Constr. Co. v. Commissioner

39 T.C. 778 · United States Tax Court · Feb 13, 1963

Beninar does hereby agree and undertake to cause all available memberships of the Mutual to toe gold and issued to qualified residents of the 'State of Nevada at ,the earliest practicable date. … However, even though the 16 mutual corporations, First Charleston Park Mutual Homes, Inc., etc., may have been appropriate to facilitate sales and construction of the houses in small groups, that does not establish that the