Case law

Evans v. Commissioner

34 T.C. 720 · United States Tax Court · Jul 19, 1960

, petitioner did no work of any description for the Department of Health of Tennessee and none for the University of Tennessee other than that incidental to the normal clinical training of a nursing student, which is an established … That case is clearly distinguishable from this case on the facts.

Whitehead v. Commissioner

3 T.C. 40 · United States Tax Court · Jan 17, 1944

The same clearly appears here from the will itself. … Such income was clearly deductible. Bowers v.

Mesi v. Commissioner

25 T.C. 513 · United States Tax Court · Dec 16, 1955

However, the fact that an expenditure is directly related to the production of income does not automatically qualify it as deductible. … Comeaux, supra, involve the deductibility of wages paid to employees in an illegal bookmaking establishment, the instant case is clearly distinguishable.

W. T. Grant Co. v. Commissioner

58 T.C. 290 · United States Tax Court · May 15, 1972

At the time of the sale of the coupon book and the execution of the retail credit agreement, the petitioner would establish an account receivable of $110. … Thus, any cash sales are clearly segregated, and we are only concerned with those sales that were paid for in installments.

Utilities & Industries Corp. v. Commissioner

41 T.C. 888 · United States Tax Court · Mar 27, 1964

The facts there involved are clearly distinguished from those involved herein. … The Commissioner argued that the preferred stock issued by the taxpayer did not qualify as a replacement under section 26(h)(2)(B) because the preferred stock of the parent did not qualify as preferred stock of a “public

Battat v. Comm'r

113 T.C.M. 3916 · United States Tax Court · Feb 2, 2017

District Courts) are accepted by the Courts of Appeals unless clearly erroneous. Dreicer v. Commissioner, 665 F.2d 1292, 1296 n.36 (D.C. Cir. 1981) (citing sec. 7482(a) and Commissioner v. … Tax Court Judges have immunity from liability for damages for acts committed within their judicial jurisdiction to the same extent as Article III judges and State court judges instead of the more narrow form of immunity

Callan v. Comm'r

54 T.C. 1514 · United States Tax Court · Jul 22, 1970

Petitioners concede that the “distributions” do not qualify as “distributions of property” under subparagraph (B) of section 316(b) (2) and hence do not qualify as dividends under subparagraph (A) of that section by virtue … They clearly do not qualify under subpar. (B), since subpar. (B) applies only to “a distribution in complete liquidation occurring within Zi months after the adoption of a plan of liquidation * * (Emphasis supplied).

Computervision Corp. v. Commissioner

96 T.C. 652 · United States Tax Court · Apr 16, 1991

However, Congress also clearly intended to limit deferral benefits “to situations which, in fact, involve export transactions.” H. Rept. 92-533, supra, 1972-1 C.B. at 533; S. Rept. 92-437, supra, 1972-1 C.B. at 614. … In other words, the terms of the designation agreement do not establish that International actually performed business functions and related activities.

Conforte v. Commissioner

74 T.C. 1160 · United States Tax Court · Sep 8, 1980

The evidence clearly establishes a pattern of burning papers at the Mustang. Specifically, the papers in the trash can next to the cashier were to be burned. … After an exhaustive review of the record we are convinced that the evidence clearly establishes petitioners’ understatement of income was with intent to evade tax.

Resnick v. Commissioner

63 T.C. 524 · United States Tax Court · Feb 3, 1975

deficiency dated October 22, 1971, respondent determined that: Cash purchases deducted by you for the year ended December 31, 1968, in the amount of $5,405,258.50, are allowed in the amount of $1,621,577.55 since it has not been established … It clearly states that a spouse signing a joint return shall not be jointly and severally liable for any omission from gross income if the amount is in excess of 25 percent of the gross income stated in the return, provided

Baetens v. Commissioner

82 T.C. 152 · United States Tax Court · Jan 26, 1984

Effective April 1, 1966, Stan’s Trucking, Inc., established a profit-sharing plan and related trust (hereinafter sometimes referred to collectively as the plan). … Beginning in 1966, the profit-sharing plan established by petitioner’s employer was qualified under section 401(a), and its related trust was exempt from tax under section 501(a).

Waxenberg v. Commissioner

62 T.C. 594 · United States Tax Court · Aug 7, 1974

Quotations from the opinion in that case establish what is meant by a property tax: The meaning of the phrase “direct taxes” and the historical background of the constitutional requirement for their apportionment have been … constitute property or ownership may be fully enjoyed free of the tax. * * * It is true that in each of these cases the tax [an excise] was imposed upon the exercise of one of the numerous rights of property, but each is clearly

Stringham v. Commissioner

12 T.C. 580 · United States Tax Court · Apr 15, 1949

However, such a result was clearly not contemplated by Congress. … However, the mother testified that, in response to her requests, such establishments had refused to accept the child, due to the fact that she was not then suffering from an active case of tuberculosis, having only shown

Greenberg v. Commissioner

45 T.C. 480 · United States Tax Court · Feb 24, 1966

Clearly, petitioner was a qualified and practicing psychiatrist. It was then that petitioner began his analytic training at the institute. … Clearly a law school education which qualifies one to enter the field of law constitutes the acquisition of a new skill — a skill not previously possessed by any of the taxpayers involved.

Hollman v. Commissioner

38 T.C. 251 · United States Tax Court · May 11, 1962

We think that petitioner has established his right to this exemption. A qualified ophthalmologist, who had examined petitioner, appeared as a witness. … The statutory definition was read to him, and he testified clearly that petitioner’s eye condition met the requirements of the statute.

Ye Mystic Krewe of Gasparilla v. Commissioner

80 T.C. 755 · United States Tax Court · Apr 25, 1983

Moreover, it is clear that the Krewe does not qualify under either such provision. … The evidence shows beyond a doubt that the Krewe is primarily a social club, and such organization cannot qualify as a civic league under section 501(c)(4).

Lanigan v. Commissioner

45 T.C. 247 · United States Tax Court · Dec 15, 1965

Petitioner is the duly qualified executor of the Estate of Josephine E. Lanigan, who died on January 19, 1960, a resident of Montgomery County, Pa. … In Flitoroft, the effect of the judgment was to prevent the settlors from revoking the trust and to immunize the trustee from liability in the case of an attempted revocation.

Tuka v. Comm'r

120 T.C. 1 · United States Tax Court · Jan 6, 2003

The hourly rate of compensation was established in collective bargaining negotiations between U.S. Airways and the Airline Pilots Association (ALPA). … Although section 104(a)(3) is not explicit on the subject, it clearly contemplates that exemption of benefits depends on whether contributions to an accident and health insurance plan involve after-tax dollars.

Estate of Letts v. Commissioner

109 T.C. 290 · United States Tax Court · Nov 24, 1997

The instructions for line 4 say that if the gross estate exceeds $500,000, the property for which the election is being made must be listed on Schedule M and clearly marked as “qualified terminable interest property”. … The Estate of James Letts, Jr., clearly indicated that the property was not qtip. James P.

Taylor v. Commissioner

27 T.C. 361 · United States Tax Court · Nov 27, 1956

the accounts had been established, and that such individuals were the beneficial owners of the accounts. … Clearly, this situation is substantially different from that in Clay H. Brock, supra.