Case law

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.

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).

Ibidunni v. Comm'r

112 T.C.M. 595 · United States Tax Court · Dec 1, 2016

Unsubstantiated Expense Deductions Deductions are a matter of legislative grace, and the taxpayer bears the burden of clearly showing the right to the claimed deductions. INDOPCO, Inc. v. … Respondent determined in the notice of deficiency that petitioner’s use of the Audi was not predominantly for use in a qualified business in 2010.

Murphy v. Commissioner

69 T.C.M. 1916 · United States Tax Court · Feb 16, 1995

The burden of proof is on petitioner to show that respondent's method does not clearly reflect income. Rule 142(a). Petitioner has not met this burden. … neither that they were paid nor that they qualified as itemized deductions.

Billings v. Comm'r

94 T.C.M. 183 · United States Tax Court · Aug 16, 2007

Section 6015, however, directs the Commissioner to relieve qualifying innocent spouses from that liability under certain circumstances. Sec. 6015(a). … We therefore do not consider David to have this unpaid tax money available for his personal use, and we find that the Commissioner clearly erred when he found that David significantly benefited from the partial nonpayment

Signet Banking Corporation v. Commissioner

106 T.C. No. 5 · United States Tax Court · Feb 29, 1996

As discussed above, the cardholder agreement clearly establishes that this is not the case here. … We disagree that petitioner qualifies under section 3.06(b) of Rev. Proc. 71-21, supra.

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.

Federal Cement Title Co. v. Commissioner

40 T.C. 1028 · United States Tax Court · Sep 26, 1963

Its executive officers were qualified in the fields of accounting, law, engineering, finance, and banking. … Clearly the business enterprise carried on by the petitioner in the years in question was not substantially the same business enterprise in which the net operating losses were sustained.

Hunt v. Commissioner

62 T.C.M. 1238 · United States Tax Court · Nov 25, 1991

Petitioner does not dispute that he derived an economic benefit from his ownership interest in ETC.; thus, petitioner will realize taxable income of $ 25,000 unless he can establish that such amount constitutes a loan. … However, the record clearly discloses that as of the relevant transaction date, December 31, 1981, there were only three equal shareholders. It was not until 1982 when Phipps and U.S.

Sklar, Greenstein & Scheer, P.C. v. Commissioner

113 T.C. No. 9 · United States Tax Court · Aug 13, 1999

See sec. 1.404(a)-3(b), Income Tax Regs; Perdue, Qualified Pension and Profit-Sharing Plan par. 13.06 (2d ed. 1998). … In any case, we need only resort to one cardinal canon here as the regulation clearly and unambiguously provides "any expenses" incurred by an employer in connection with a plan are deductible under section 162 as long

Rice v. Commissioner

1 T.C.M. 245 · United States Tax Court · Dec 18, 1942

The basis to petitioner of his stock of the corporation was $312,500. *40 The complete liquidation of the corporation qualified under section 112 (b) (7) of the Revenue Act of 1938 and petitioner duly elected thereunder to … The scope of the Foster decision was specifically considered, both by *41 the Board of Tax Appeals and the Circuit Court of Appeals in the respective opinions in the Jarvis case and that case clearly distinguished.

A. C. Engineering Corp. v. Commissioner

17 T.C.M. 737 · United States Tax Court · Jul 30, 1958

Despite the lack of documentary evidence as to the business character of the deductions claimed for entertainment and travel expenses, petitioner insists that the testimony of Conrad and other witnesses clearly establishes … Clearly, in the absence of more detailed evidence petitioner has failed to prove that Conrad incurred deductible travel expenses of approximately $200 per day for 48 days during the year 1952.

Estate of Gillet v. Comm'r

50 T.C.M. 636 · United States Tax Court · Aug 7, 1985

He testified as follows: [I]nvestors clearly, * * * while they may not have had any actual specific detail forecasts going out, certainly had a perception of from what they could read in the newspapers, from various financial … Nothing in the record *268 casts doubt on Kovach's selection of a 20-percent discount, and we believe that Kovach was qualified to make a judgment on this matter.

J. J. Dix, Inc. v. Commissioner

12 T.C.M. 536 · United States Tax Court · May 20, 1953

Salaries paid to production workers qualify as segments of cost of goods sold. … But Jacob, as president of the corporation, was clearly guilty of fraud in filing corporate returns.

Grossman v. Commissioner

33 T.C.M. 1213 · United States Tax Court · Oct 15, 1974

The instant case is clearly distinguishable from these cases since petitioner here had no business apart from Argentum's business with which the expenses he paid might be remotely considered to be connected. 3. … Therefore none of the expenses he paid qualified as an ordinary and necessary expense of his office with Argentum under Rev. Rul. 57-502 , C.B. 1957-2, 118 ↩ .

Walter v. Commissioner

39 T.C.M. 987 · United States Tax Court · Feb 4, 1980

Commissioner, 62 T.C. at 328 , we observed that "it is conceivable that there may be situations where a taxpayer should be accorded some relief, if he were able to prove that he was selected for audit on a clearly unjustifiable … Cl. 490 , 412 F. 2d 1197 (1969) , cert. denied 397 U.S. 1009 (1970) , holding that the Church of Scientology did not qualify for tax exemption.

Kovacs v. Commissioner

100 T.C. 124 · United States Tax Court · Feb 24, 1993

It is difficult, however, to see that concern as prompting the wholesale exclusion of periodic payments, which, as discussed earlier, the 1982 *37 amendment clearly requires. … Secs. 1.101-8 , 1.7702-2, Proposed Income Tax Regs. , concerning qualified accelerated death benefits, 57 Fed.

Alberto Delgado & Virginia Delgado

United States Tax Court · Mar 13, 2023

Respondent failed to give petitioners credit for qualified educational expenses incurred in 2016. … Clearly the Statutory Notice would inform a reasonable taxpayer that respondent determined a deficiency in his 2016 tax; it says as much on its first page.

National Indus. Investors v. Commissioner

72 T.C.M. 667 · United States Tax Court · Sep 18, 1996

However, it "clearly remains" a factor to be considered. Heasley v. Commissioner, 967 F.2d 116, 120 (5th Cir. 1992), affg.  - 7 - in part and revg. in part T.C. … Whether Petitioner Qualifies as a Prevailing Party A.

Kisicki v. Commissioner

53 T.C.M. 819 · United States Tax Court · May 11, 1987

was allocable to the taxpayer and a person or persons with whom the taxpayer engaged in the active conduct of trade or business * * *259 * The Regulations further provide that entertainment is not deductible unless it is clearly … After reviewing the record, we find that, in addition to respondent's concession, petitioner has shown that his expenditures of $117.31 for photography and printing fees, $39.94 for demo tapes and $80 for telephone calls qualify