Case law

DiFronzo v. Commissioner

75 T.C.M. 1693 · United States Tax Court · Feb 4, 1998

The * * * [taxpayer's] legal fees, paid in defense against those charges, therefore clearly qualify under  - 6 - Gilmore as 'expenses paid or incurred * * * in carrying on any trade or … To the extent that petitioner has established the payment of the legal fee in question, we hold that he is entitled to the claimed deduction.

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.

C & A Land Co. v. Commissioner

30 T.C.M. 1184 · United States Tax Court · Oct 28, 1971

The remaining issue is whether gains from sales of real property recognized in 1966 qualify for capital gains treatment under section 1201, I.R.C. 1954 . … In this case, the petitioner entered into an arrangement for the future disposition 1187 of the property at the same time the property was acquired from Treuhaft (thus the purpose of acquisition was clearly its disposition

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.

Zakrzewski v. Comm'r

2007 T.C. Summary Opinion 97 · United States Tax Court · Jun 18, 2007

Petitioners did not argue that section 7491 is applicable in this case, nor did they establish that the burden of proof should shift to respondent. … Zakrzewski in 2002 do not qualify as alimony under section 71(b).

Baldwin v. Commissioner

80 T.C.M. 431 · United States Tax Court · Sep 27, 2000

Baldwin clearly falls under this statute as exhibited in the Appellate Commissioner’s order. … Though petitioner has failed to establish in the record before us that the Michigan Worker’s Compensation Act qualifies as “an accident and health plan” as defined in section 105(e), and has further failed to establish

Frey v. Comm'r

87 T.C.M. 1170 · United States Tax Court · Mar 26, 2004

income tax return. 4) With respect to the information I included in my return, I wish to point out that the courts have ruled that: “A (1040) form with ‘zeros’ inserted in the space provided...qualified … The court cases clearly support the Service’s position on the issues you raise and indicate that the courts are tired of these types of illogical issues.

Bail Bonds by Marvin Nelson, Inc. v. Commissioner

51 T.C.M. 294 · United States Tax Court · Jan 21, 1986

As clearly indicated by these facts, petitioner acted as though it had never entered into the Reinsurance Agreement. … Clearly, there was nothing of substance to be realized by petitioner from this transaction other than a tax deduction.

Wolkowitz v. Commissioner

8 T.C.M. 754 · United States Tax Court · Aug 25, 1949

The evidence clearly shows that Carl Silber was the attorney for the corporation during the fiscal year in question. … It, of course, requires no authority to establish the principle that the mere signing of a partnership agreement does not establish a partnership.

Michael A.Cabirac v. Commissioner

120 T.C. No. 10 · United States Tax Court · Apr 22, 2003

Sec. 72(t)(1).7 A qualified retirement plan includes individual retirement accounts. Sec. 4974(c). … The evidence clearly supports imposition of this addition, and petitioner raises no arguments with respect to this issue.

Gardner v. Comm'r

114 T.C.M. 232 · United States Tax Court · Aug 24, 2017

A specimen may qualify for listing in record books on the basis of the animal’s size or other features, or the animal’s unusual provenance. … That report does not establish the “high quality” of the specimens; the photographs often show the contrary.

Erhard Seminars Training v. Commissioner

52 T.C.M. 890 · United States Tax Court · Oct 23, 1986

No such action shall be effective unless set forth in writing signed by the parties and clearly setting forth the consequences of such action. … The procedure has been set forth clearly hereinabove so that copyright of basic Body of Knowledge material will normally be in Werner Erhard.

Martha G. Smith & George S. Lakner v. Commissioner

2018 T.C. Memo. 127 · United States Tax Court · Aug 13, 2018

A taxpayer must maintain books and records establishing the amount of his or her gross income. See sec. 6001. … Reasonable cause can be shown by good-faith reliance on the advice of a qualified tax professional. Sec. 1.6664-4(b)(1), (c), Income Tax Regs.

Agri-Cal Venture Assocs. v. Commissioner

80 T.C.M. 295 · United States Tax Court · Aug 28, 2000

To establish this defense, the taxpayer must make a prima facie case establishing the filing of the partnership return, the expiration of the statutory period, and receipt or mailing of the notice after the … We may disregard a stipulation where it is clearly contrary to the evidence in the record, and we do so here. See Jasionowski v. Commissioner, 66 T.C. 312, 318 (1976).

Gwendolyn A. Ewing v. Commissioner

118 T.C. No. 31 · United States Tax Court · May 31, 2002

The Senate amendment clearly provided 7 The Commissioner has acquiesced in our decision in Fernandez v. Commissioner, supra, in 2000-23 I.R.B. 002. … The conference agreement provided that an individual who did not qualify for modified innocent spouse relief or the separate liability election could still qualify for equitable relief in appropriate situations prescribed

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.

Aretakis

63 T.C.M. 3171 · United States Tax Court · Jun 23, 1992

Petitioner consulted with an accountant and relied on recommendations published in the 1984 American Farmer's Tax Guide to establish her recordkeeping system. … Further, petitioner maintains that she relied on qualified experts to advise her on horse breeding activities.

McManus v. Commissioner

31 T.C.M. 999 · United States Tax Court · Sep 14, 1972

Respondent submits, and we agree, that the taxable income of petitioners was clearly and accurately computed under the method of accounting utilized by them and that the method of proof used by respondent clearly and accurately … Fraud by the husband alone does not relieve the petitioner-wife of liability for the deficiencies or prevent the assessment thereof against her unless she qualifies as an "innocent spouse" under the provisions of section

Epco, Inc. v. Commissioner

77 T.C.M. 1731 · United States Tax Court · Mar 31, 1999

Clearly, Imperial expected something of value in exchange for its waiver of fees. Mr. … In this case, we find that the record clearly supports the use of the cost method of valuation.

Glenn David Cuthbertson a.k.a. David Cuthbertson and Pamela Cuthbertson v. Commissioner

2020 T.C. Memo. 9 · United States Tax Court · Jan 14, 2020

However, a partnership qualifies for the small partnership exception under section 6231(a)(1)(B) if it has fewer than 10 partners and all partners are individuals rather than “pass-thru partners” as defined by section 6231 … , in his opinion, does clearly reflect the income of the taxpayer.22 Sec. 446(b).