Case law

Miller v. Commissioner

57 T.C.M. 46 · United States Tax Court · Apr 10, 1989

However, respondent concedes that if the interest petitioner received is stock it qualifies as section 1244 stock. … Furthermore , the business was not established nor were all the principals experienced.

Alexander v. Comm'r

106 T.C.M. 198 · United States Tax Court · Aug 29, 2013

establishes is not attributable to fraud. … To qualify for relief, section 6015(b)(1) provides that the taxpayer must establish that (A) a joint return has been made for a taxable year; (B) on such return there is an understatement of tax

Lonnie Wayne Hubbard

United States Tax Court · Feb 6, 2024

Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc., for the 2017 tax year, reporting an early 2 Respondent has conceded the 10% additional tax on an early distribution from a qualified … Commissioner, 348 U.S. at 431 (“Here we have instances of undeniable accessions to wealth, clearly realized, and over which the taxpayers have complete dominion.

BENTLEY v. COMMISSIONER

56 T.C.M. 215-3 · United States Tax Court · Sep 19, 1988

Based on a review of the facts in this case, we find that petitioner has clearly failed to prove that his travel photography constituted an activity engaged in for profit. … Cushing, it is well established that the acceptance of prior returns does not create estoppel as to later years. Meneguzzo v. Commissioner, 43 T.C. 824 (1965) .

Orozco v. Commissioner

68 T.C.M. 472 · United States Tax Court · Aug 22, 1994

This type of loss is clearly not the type of loss meant to be deducted as a casualty loss. … Petitioners have failed to establish a basis for the deductions claimed.

Herman J. Marino

United States Tax Court · Nov 22, 2021

He asserts that the transfer he deduced must have occurred “was clearly gratuitous, since * * * [Taxpayer 3] made no payment for the receipt of the Marketing Rights.” … Beers was qualified to conduct an income tax audit, it does not follow that she was also qualified to assess the possibility of unpaid transfer tax. Even if Mr.

Alami El Moujahid v. Comm'r

97 T.C.M. 1165 · United States Tax Court · Feb 23, 2009

- 23 - If a taxpayer establishes that he or she paid or incurred a deductible business expense but does not establish the amount of the expense, we may approximate the amount of the … Respondent has not disputed the status of this organization as a qualified charitable donee.

Wright v. Commissioner

47 T.C.M. 422 · United States Tax Court · Nov 29, 1983

That the foregoing indications of investment intent were present when petitioner acquired Hamilton's shares is clearly disclosed, therefore, by petitioner's own testimony, and there is no evidence indicating any alteration … First, according to respondent, petitioner disposed of the Texfi stock in a non-qualifying sale transaction, rather than a "forfeiture" which would qualify under section 1.83-1(b)(2), Income Tax Regs.

MCMAHON v. COMMISSIONER

2001 T.C. Summary Opinion 6 · United States Tax Court · Jan 24, 2001

Reed, under an “Order on Temporary Allowances” qualifies as alimony payments. Accordingly, the $34,000.00 is includable in your gross income. … It is clearly established that the obligation to pay permanent alimony dies with the obligated party, so that to overcome this general rule, “there must be an express indication of an intention to the contrary

Ekwenugo v. Comm'r

102 T.C.M. 321 · United States Tax Court · Sep 28, 2011

If a taxpayer fails to maintain the required books and records, the Commissioner may determine the taxpayer’s income by any method that clearly reflects income. See sec. 446(b); Petzoldt v. … When a taxpayer establishes that he paid or incurred a deductible expense but does not establish the amount of the expense, we may estimate the amount of the deductible expense. Cohan v.

Garner v. Comm'r

42 T.C.M. 1181 · United States Tax Court · Sep 24, 1981

The respondent is clearly entitled to place restrictions on the size and type of businesses qualifying for this special treatment. * * * 63 T.C. at 254 . … Petitioner has established the actual expenses for operating the six vehicles used in his business.

Baldwin v. Commissioner

14 T.C.M. 794 · United States Tax Court · Jul 21, 1955

Such a course of action in the premises here existing clearly evidences a fraudulent intent on the part of petitioner to evade his proper taxes. … Although failure to report income sometimes alone may be insufficient to establish fraud, James Nicholson, 32 B.T.A. 977 ; L.

Dworkin v. Commissioner

70 T.C.M. 1260 · United States Tax Court · Nov 9, 1995

A reasonably prudent person would have asked a qualified independent tax adviser if this windfall were not too good to be true. McCrary v. Commissioner, 92 T.C. 827, 850 (1989). … The record in this case does not establish an abuse of discretion on the part of respondent but supports respondent's position.

57 Herkimer St. Corp. v. Commissioner

20 T.C.M. 1100 · United States Tax Court · Aug 9, 1961

The Treasury's voluntary disclosure policy had been publicly abandoned January 10, 1952, Treasury Press Release S-2930, and there is no indication of any promise of immunity to the Slupskys. … Bessie merely acted as owner while Burton was a minor and clearly could have received any benefits of the policy only as trustee for Burton.

Charles G. Kinney

United States Tax Court · Jul 28, 2022

Both lawsuits were dismissed for violating the doctrine of judicial immunity.  7 [*7] municipal storm sewer system. … Commissioner, 116 T.C. 438, 440 (2001).  9 [*9] When a taxpayer establishes that he or she paid or incurred a deductible expense but fails to establish the amount of the deduction, the

Durland v. Comm'r

112 T.C.M. 37 · United States Tax Court · Jul 19, 2016

If a taxpayer fails to maintain and produce the required books and records, the Commissioner may determine the taxpayer’s income by any method that clearly reflects income. See sec. 446(b); Petzoldt v. … taxpayer establishes is not attributable to fraud.

Wootan v. Commissioner

14 T.C.M. 750 · United States Tax Court · Jun 30, 1955

Broadway Drug, Inc. qualified as a foreign corporation to transact business within the state of Oklahoma on July 29, 1939. The corporate organization of Broadway Drug, Inc. was never perfected. … The evidence establishes that his indebtedness to Swift & Company was satisfied in 1941.

O'Neill v. Comm'r

2009 T.C. Summary Opinion 131 · United States Tax Court · Aug 25, 2009

Although petitioner argues that his disability retirement benefits are excludable from income, the record clearly establishes that the amounts he received do not qualify for any of the exclusions of sections 104 and 105 … The Pension Fund established by the Administrative Code of the City of New York provided disability payments for both service- and non-service-incurred injuries.

Edwards v. Comm'r

2007 T.C. Summary Opinion 182 · United States Tax Court · Oct 24, 2007

Schedule C, 2 As indicated supra note 1, respondent concedes the filing status and home mortgage interest deduction. 3 Respondent does not dispute that petitioner’s installation of tile in 2001 qualifies … When a taxpayer adequately establishes that he paid or incurred a deductible expense but does not establish the precise amount, we may in some circumstances estimate the allowable deduction, bearing heavily against the

Milbrew, Inc. v. Commissioner

42 T.C.M. 1467 · United States Tax Court · Oct 19, 1981

Petitioners' explanation of this error shows even more clearly the lack *185 of reality of the transaction. … This clearly does not constitute a "reasonable method selected and consistently applied." See sec. 1.46-4(d)(3)(i), Income Tax Regs.