Case law

Porro v. Comm'r

107 T.C.M. 1428 · United States Tax Court · May 6, 2014

An abuse of discretion is defined as any action that is unreasonable, arbitrary or capricious, clearly unlawful, or lacking a sound basis in fact or law. Thor Power Tool Co. v. … Petitioners have the burden to establish that the proceeds from the sale of the Miami home and the liquidation of petitioners’ interests in Terra Firma, Inc., were expended for their necessary and reasonable living expenses

Short Stop Electric, Inc.

United States Tax Court · Sep 11, 2023

It introduced no evidence that the information on the worksheet was accurate, and a “tax return is merely a statement of a taxpayer’s claim and does not establish the correctness of the facts stated therein.” Fitch v. … That makes a forklift—and any attachment to a forklift—a “qualified nonpersonal use vehicle” in tax jargon. Id. para. (c).

Foglesong v. Commissioner

35 T.C.M. 1309 · United States Tax Court · Sep 20, 1976

Therefore, under general principles of contract law, and specifically under New Jersey law, the facts before us clearly establish that a novation occurred whereby Foglesong Co. was substituted for petitioner as the party … If petitioner, and not Foglesong Co., was the party obligated to perform under these contracts, then we fail to understand how the commission payments made to that corporation could qualify as "[Amounts] received under a

Tracy v. Commissioner

32 T.C.M. 102 · United States Tax Court · Feb 6, 1973

Tracy could not qualify as a naturalized citizen because of various visits she made to Canada. … Once an *266 alien has established residence in the United States, such status as a resident alien continues until it is shown to have been abandoned. See section 1.871-5, Income Tax Regs.

Liddy v. Commissioner

49 T.C.M. 932 · United States Tax Court · Mar 11, 1985

All of the children obtained part-time jobs to help out, and they also qualified for, and went on, the school lunch program for needy students. … Neither one of these positions was clearly set forth in either respondent's notice of deficiency or answer to petition.

HENN v. COMMISSIONER

84 T.C.M. 453 · United States Tax Court · Oct 9, 2002

However, prospective investors should be aware that there is little published authority dealing with the specific types of expenditures which will qualify as research or experimental expenditures within … According to the private placement memorandum’s summary of the letter upon which petitioners claim reliance, the letter 5 No copy of the opinion letter appears in the record, and petitioners have not established

Mortensen v. Comm'r

88 T.C.M. 278 · United States Tax Court · Dec 15, 2004

Furthermore, the promotional materials that petitioner received had clearly indicated that there were substantial tax risks in making an investment. … First, we note that petitioner has not established that he received any advice at all concerning the deduction. Although petitioner relied on Mr.

Chesmore v. Commissioner

33 T.C.M. 1226 · United States Tax Court · Oct 15, 1974

D. degrees and becoming qualified clinical psychologists. … In our view the facts in this case with respect to petitioner's work on his dissertation bring it clearly within our holding in Frederick A. Bieberdorf, 60 T.C. 114 , 118-119 (1973) .

Rodriguez v. Comm'r

97 T.C.M. 1090 · United States Tax Court · Jan 29, 2009

We agree with the Commissioner that the record clearly identifies other mortgages on Rodriguez’s personal real estate and his partnership’s property. … He did not establish that these costs did not duplicate at least in part the labor costs he claimed as COGS on his Schedule C.

McMullen v. Commissioner

42 T.C.M. 1682 · United States Tax Court · Nov 16, 1981

Since fraud can seldom be established by direct proof of intention, the taxpayer's entire course of conduct is often relied on to establish circumstantially such fraudulent intent. Stone v. … Here the evidence clearly establishes the petitioner's voluntary, intentional violation of his known legal duties, namely, the filing of his Federal income tax returns, the reporting of his income and tax, the paying of his

Shenker v. Commissioner

50 T.C.M. 189 · United States Tax Court · Jun 24, 1985

The establishment of a nontaxable corporate agency is not established merely by labels, semantic technicalities, or by executing such an agreement. … This factor is clearly not satisfied. Penasquitos maintained the bank accounts for ECB and did not transmit any receipts to petitioner.

Heasley v. Commissioner

55 T.C.M. 1748 · United States Tax Court · Aug 31, 1988

Danner advised petitioners to establish the energy savings business with a business name and business bank account. … Moreover, if the projected income did materialize, the amounts paid for any outside analysis would clearly be justified. Petitioners' position contains both paradox and contradiction.

Kaar v. Commissioner

16 T.C.M. 355 · United States Tax Court · May 22, 1957

be taken by such taxpayer upon such basis as the Commissioner, with the approval of the Secretary, *176 may prescribe as conforming as nearly as may be to the best accounting practice in the trade or business and as most clearly … The difference in the above amounts, could, under proper circumstances, qualify as a bad debt deduction. Commissioner v. Spreckels, 120 Fed. (2d) 517 .

Consolidated-Hammer Dry Plate & Film Co. v. Commissioner

49 T.C. 153 · United States Tax Court · Dec 6, 1967

Thus, the taxes had been "charged, laid, levied or assessed" and they clearly met the requirement that they "[pertain] to the period of [the] lease." … This provision did not establish the lessee's liability, nor fix the time when such liability was incurred.

Cinelli v. Commissioner

61 T.C.M. 1728 · United States Tax Court · Jan 28, 1991

Petitioner established a package liquor business in the front of the building. He also established a lounge or bar immediately behind the package liquor store. Petitioner did not use the dining room or the kitchen. … Clearly, the use of the term "such as" merely highlights examples *63 covered by this regulation, but it is not intended to exclude situations not mentioned.

The North West Life Assurance Company of Canada v. Commissioner

107 T.C. No. 19 · United States Tax Court · Dec 12, 1996

Clearly many special problems of this kind may arise in individual cases but the general rule should always be that the profits attributed to a permanent establishment should be based on that establishment’ … Clearly many special problems of this kind may arise in individual cases but the general rule should always be that the profits attributed to a permanent establishment should be based on that establishment’

Syndicate v. Commissioner

4 T.C.M. 718 · United States Tax Court · Jun 26, 1945

The acquisition of real estate for the established purpose of resale at a profit seems clearly to be an enterprise of a business or commercial character. … The oral evidence clearly indicates that at the time the final payments were made and title transferred, the syndicate agreement had already been drawn up.

Estate of Canfield v. Commissioner

53 T.C.M. 1082 · United States Tax Court · Jun 15, 1987

Petitioners argue that the record establishes the clear intention of the general and limited partners to make a profit. … Clearly, the movies' fair market values did not reasonably *358 approximate their $6,175,000 aggregate purchase price. 3.

Rynowiecki v. Commissioner

27 T.C.M. 151 · United States Tax Court · Feb 26, 1968

Domicile and residence are not synonymous but some degree of permanent attachment to the country is required to establish residence. … The statements were clearly hearsay, and not admissible to prove the facts stated therein. Wigmore, Evidence, sec. 1384 (3d Ed. 1940).

JOYE v. COMMISSIONER

83 T.C.M. 1091 · United States Tax Court · Jan 14, 2002

If you still qualify for exempt status next year, complete and file a new form by that date. On June 28, 2000, Mr. Lawrence received a letter from petitioner in response to Mr. … The burden of proof is on the taxpayer to establish reasonable cause for the abatement of the penalties.