Case law

Leonzo v. Commissioner

73 T.C.M. 1900 · United States Tax Court · Feb 3, 1997

Some were clearly payroll checks. Others, in the amounts of $500 or $1,000, were marked "Professional services." … Pleasant property does not qualify as home interest.  - 8 - Respondent's disallowance of home mortgage interest for 1989 will be sustained.

Duguid v. Commissioner

30 T.C.M. 346 · United States Tax Court · Apr 26, 1971

The record clearly establishes that there were many other houses and apartments located only a few minutes from the club and that indeed there were other houses directly across from the club. … On brief respondent maintained that Duguid's residence at the time the petitioner was filed had not been established by the record.

Albert L. Allen Co. v. Commissioner

3 T.C.M. 1246 · United States Tax Court · Nov 25, 1944

Under the Pennsylvania Workmen's Compensation Act an employer may comply with that law by carrying compensation insurance in a qualified or mutual insurance company, or in the State Workmen's Insurance Fund, or by self-insurance … Paragraphs "Fifth" and "Sixth" of the contracts were clearly intended to cover the possible occurrence of such contingencies.

OMANS v. COMMISSIONER

2005 T.C. Summary Opinion 110 · United States Tax Court · Aug 1, 2005

Difficulties were encountered in establishing this requirement, as both parents often honestly believe they contributed more than one-half of the support. … Child Tax Credit Section 24(a) provides that a taxpayer may claim a credit for “each qualifying child”.

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.

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.

Johnson v. Commissioner

36 T.C.M. 1531 · United States Tax Court · Oct 31, 1977

Because the money was not received by petitioner until 1974, whereas the services for which the 1974 payment was made were performed in 1968 and 1969, respondent determined that the 1974 settlement proceeds did not qualify … The "no amount" language of the subsection clearly refers to all of the various types of earned income that could have been excluded under section 911(a) .

Palmarini Inc.

United States Tax Court · Dec 7, 2022

Other income 71,200 $1,200 $9,108 -0- 9,108 Qualified -0- 386,054 226,794 $226,794 62,798 dividends Sch. … Palmarini) do indeed bear descriptions relating to his personal rental properties, healthcare for himself and his family, personal travel, and his personal vehicle, and they clearly establish a connection with him and demonstrate

Pace v. Comm'r

100 T.C.M. 529 · United States Tax Court · Dec 13, 2010

Thus, Pace didn’t establish the deductibility of this payment. 6. … Payments that qualify as charitable contributions are not deductible as ordinary and necessary business expenses under section 162 if they fail to qualify as legitimate business expenses. Hartless Linen Serv.

PAPPAS v. COMMISSIONER

83 T.C.M. 1713 · United States Tax Court · May 23, 2002

Under certain circumstances, where a taxpayer establishes his entitlement to a deduction, but does not establish the amount of the deduction, we are permitted to estimate the amount allowable. Cohan v. … As was the case with the 1989 Hawaiian property expenditures, however, petitioner has failed to show that the $150 qualifies as a deduction.

LAVIGNE v. COMMISSIONER

2002 T.C. Summary Opinion 81 · United States Tax Court · Jul 2, 2002

The Court is satisfied that petitioners did make some qualifying charitable contributions during the years at issue, and, therefore, under the Court's discretionary authority pursuant to Cohan v. … countenance the use of this Court as a vehicle for a disgruntled litigant to proclaim the wrongdoing of another, his return preparer, as a basis for relief from a penalty that was determined by respondent on facts that clearly

Benson v. Comm'r

88 T.C.M. 520 · United States Tax Court · Nov 29, 2004

Section 301, however, qualifies the definition of gross income. Barnard v. Commissioner, T.C. Memo. 2001-242. … Memo. 1998-310 (“If * * * [taxpayer] establishes that the activity was not a rental activity, he then must establish that he materially participated in the activity to avoid the proscription of section 469.").

Kasey v. Commissioner

35 T.C.M. 1160 · United States Tax Court · Aug 23, 1976

It is clearly stated in Rev. Proc. 66-10 , 1966- 1 C.B. 622 , that: *174 A deduction computed under this method shall be in lieu of all operating and fixed costs of the automobile allocable to business purposes. … Nevertheless, several items listed above do not qualify for deduction.

Magee v. Commissioner

66 T.C.M. 105 · United States Tax Court · Jul 14, 1993

The record does not establish the source or sources of any funds advanced to UAS, and specifically the record does not establish that Mrs. Magee advanced any funds to UAS. 4 On May 10, 1983, Mr. … First, the record does not establish that she in fact advanced any of her own funds to UAS.

R. P. Farnsworth & Co. v. Commissioner

6 T.C.M. 244 · United States Tax Court · Mar 5, 1947

He also qualified petitioner to do business in other states. He was a brother-in-law of the Farnsworths. Louis K. Good had graduated from the School of Engineering at Tulane and was a licensed engineer. … We think the record clearly establishes that the seven executives here involved were men of great ability and energy. Petitioner's success depended almost solely on the reputation, skill *301 and industry of these men.

Estate of Simpson v. Commissioner

67 T.C.M. 2938 · United States Tax Court · May 11, 1994

Simpson insisted that the exchange qualify for income-tax-free treatment under section 351. Mr. … This is true because on that date respondent received gift tax returns from petitioners, which returns, when considered in their entirety, clearly established that petitioners were reporting to respondent all of the gifts

Estate of Ash v. Commissioner

42 T.C.M. 1310 · United States Tax Court · Sep 30, 1981

Since the amount of the deductions are clearly set forth on the returns which she signed, we fail to see *240 how it could be said that she had no reason to know of them. … We have already referred to the question of whether Ash could qualify as a farmer under section 471 in footnote 17.

Maring v. Commissioner

56 T.C.M. 343 · United States Tax Court · Sep 27, 1988

Senft, who was serving his prison sentence at the time of the trial of the instant case, testified pursuant to a grant of immunity. … Senft who established and controlled various entities to effectuate his scheme. Senft & Co., the first entity used by Mr.

Comparini v. Comm'r

143 T.C. 274 · United States Tax Court · Oct 2, 2014

Although the information you submitted did not qualify for an award, thank you for your interest in the administration of the internal revenue laws. … The letters clearly embodied "a final administrative decision regarding *290 petitioner[s'] whistleblower claims," Cooper v.

Estate of Chamberlain v. Commissioner

77 T.C.M. 2080 · United States Tax Court · Jun 1, 1999

Meyer and Kadish, the attorneys who handled the estates of the Chamberlains (collectively, "witnesses"), to establish that decedent substantially complied with section 2518. … All 3 exhibits clearly contemplate a disclaimer of joint tenancy property to the extent necessary to use the full amount of the unified credit, after taking into account the probate assets. In Exhibit 4-D, Mr.