Case law

deTorres v. Commissioner

65 T.C.M. 2381 · United States Tax Court · Apr 14, 1993

The test used to determine whether an individual is an independent contractor or an employee was clearly stated *193 by the Supreme Court in two recent cases. … contract" as "one which establishes an independent contractor relationship."

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.

Prokop v. Commissioner

16 T.C.M. 313 · United States Tax Court · May 13, 1957

Permit Fee Collection Procedure During the taxable years in question the Union collected "permit fees" from nonregular card-holders within its jurisdiction who had not been qualified for regular union membership, such permit … Wilcox, 327 U.S. 404 (1946) , we must immunize her against any tax consequences.

Sarah S. O'Nan

United States Tax Court · Sep 18, 2023

The court of common pleas granted that motion on August 27, 2015. 2 The record does not clearly indicate whether Mr. and Mrs. … And as with Wells Fargo, section 6323 establishes that First Bexley held priority over the IRS. 4.

Ginsberg v. Commissioner

24 T.C.M. 195 · United States Tax Court · Feb 23, 1965

On September 26, 1951, the Circuit Court for Dade County, Florida, determined that they were duly qualified to act as trustees and to administer the trust in accordance with the terms of decedent's will. Fred G. … We have no doubt whatever on this record that if insolvency must be shown as of the date of the transfer it has been clearly and convincingly established here.

Winnek v. Commissioner

24 T.C.M. 1400 · United States Tax Court · Sep 29, 1965

In order to qualify for such contracts it was necessary to obtain a performance bond; but the financial statement of the Winnek Corporation was not sufficiently satisfactory to enable it to obtain such a bond. … And, since the Commissioner has made a determination contrary to such contention, petitioner of course has the burden of establishing error in that determination.

Pinn v. Comm'r

105 T.C.M. 1291 · United States Tax Court · Feb 11, 2013

We know that “it will often be impossible to find one, and only one, event that clearly establishes the tim[ing] of [the discharge].” Cozzi, 88 T.C. at 447. … See 29 U.S.C. sec. 1002(1) (2006) (defining “employee benefit welfare plan” as “any plan, fund, or program * * * established or maintained by an employer * * * to the extent that such plan, fund, or program was established

Tregre v. Commissioner

71 T.C.M. 3098 · United States Tax Court · May 23, 1996

Investment Tax Credit Respondent also determined that petitioner is not entitled to an investment tax credit in the amount of $821 for 1982 because it has not been established that petitioner acquired any qualified … Accordingly, we conclude that respondent has clearly and convincingly established that an underpayment exists for each of the taxable years at issue.

Cactus Wren Jojoba, Ltd. v. Commissioner

74 T.C.M. 1133 · United States Tax Court · Nov 10, 1997

- 7 - established a social and professional relationship. … The handwritten drawing clearly demonstrated that only 130 acres were subject to the lease.

Ioane v. Comm'r

97 T.C.M. 1344 · United States Tax Court · Mar 26, 2009

To qualify, such records must be accompanied by a written declaration of their custodian or another qualified person. … The disputed documents therefore do not qualify for admission pursuant to Fed. R. Evid. 902(11).

Estate of Deputy v. Comm'r

85 T.C.M. 1497 · United States Tax Court · Jun 13, 2003

Godfrey had a well-trained and qualified workforce, and employee reductions occurred only with respect to seasonal manufacturing needs. … Burns did not use the net asset approach because Godfrey had “been engaged in the manufacture and marketing of boats since 1958 * * * [and] is clearly an established and successful operating company.”

Lai v. Comm'r

93 T.C.M. 1413 · United States Tax Court · Jun 26, 2007

If the taxpayer’s method of accounting does not clearly reflect income, then the method used shall be the method which, in the Commissioner’s opinion, clearly reflects income. Sec. 446(b); see Palmer v. U.S. … Moreover, petitioner’s nail salon business clearly qualifies as an income-producing activity. See, e.g., Hamilton v. Commissioner, T.C.

Sher v. Comm'r

97 T.C.M. 1442 · United States Tax Court · Apr 28, 2009

In their petition, petitioners assert: I request a hearing to establish important facts and to require the IRS to remove interest and penalties from its collection action for the tax year 1998. … More than 50 months have clearly elapsed since Apr. 15, 1999, even excluding the 19 months during which the IRS held petitioners’ $70,000 estimated tax payment.

Charles H. Martin v. Commissioner

13 T.C.M. 1 · United States Tax Court · Jan 8, 1954

However, it was their desire to keep their reorganization within the meaning of section 112(b)(5) of the Internal Revenue Code , so that the reorganization might qualify as a tax-free organization. … Since the evidence clearly establishes that the amounts paid to the petitioners during 1947 and 1948 constituted repayments in part of amounts loaned to the corporation, it necessarily follows that the sums paid are not taxable

Fortunato J. Mendes v. Commissioner

121 T.C. No. 19 · United States Tax Court · Dec 11, 2003

Accordingly, we conclude that petitioner concedes that respondent’s proposed findings of fact are correct except to the extent that petitioner’s findings of fact are clearly inconsistent therewith. See Jonson v. … Satisfaction of Section 6654(d)(1)(B)(ii) As noted supra in Section II, the trial record does not establish that petitioner ever filed a return for 1987.

Maxfield v. Comm'r

2008 T.C. Summary Opinion 62 · United States Tax Court · Jun 3, 2008

Respondent does not dispute that petitioner’s paralegal service activity qualifies as a trade or business. … Respondent does not agree, however, that petitioner’s  - 10 - boating and fishing and construction activities qualify as a trade or business. 2.

Stock v. Commissioner

35 T.C.M. 596 · United States Tax Court · Apr 29, 1976

Moreover it is obvious from the agreement, even if not clearly articulated, that the parties did not intend the payments to be conditional. … David's testimony, which was the only evidence on this issue presented by petitioner, clearly indicates that the deductions claimed were based on mere estimates as he kept no records which would establish the amount of business

Fox v. Commissioner

80 T.C. 972 · United States Tax Court · May 18, 1983

the proper depreciable bases of those rights; (6) Whether the partnerships have established the deducti-bility of various miscellaneous items under either section 162 or section 212; (7) Whether the petitioners have established … In order to qualify for a section 163 deduction there must be a genuine indebtedness: To justify an interest deduction, a taxpayer must actually pay for the use or forebearance of money. Norton v.

Historic Boardwalk Hall, LLC, New Jersey Sports and Exposition Authority, Tax Matters Partner v. Commissioner

136 T.C. 1 · United States Tax Court · Jan 3, 2011

The regulations clearly indicate that a development fee is a qualified rehabilitation expense. Sec. 1.48–12(c)(2), Income Tax Regs. … Congress established a means to police early dis- positions and created a deterrent to a premature buyout.

Resser v. Commissioner

74 T.C.M. 598 · United States Tax Court · Sep 18, 1997

Resser] traded on only 6 days in the QRF account, establishing a total of 9 spreads. … Resser's pattern of trading in account QRF clearly demonstrated his lack of a profit motive.