Case law

Daniel v. Commissioner

53 T.C.M. 1166 · United States Tax Court · Jun 22, 1987

As is more fully discussed above, the record clearly establishes that petitioners failed to report the gain from the sale of the Oak Ridge Building 23 and erroneously took an interest deduction that was never paid. 24 Our … Fraud can seldom be established by direct proof of the taxpayer's intent; therefore, the entire course of the taxpayer's conduct must be considered, and fraudulent intent can be established by circumstantial evidence.

Zaklama v. Comm'r

104 T.C.M. 760 · United States Tax Court · Dec 18, 2012

Nor does the record establish that any of the stipulated facts are “clearly contrary to the record”. … The record does not persuade us that any of those amounts were rolled over timely into a qualified account, as petitioners assert.

Upton v. Commissioner

59 T.C.M. 653 · United States Tax Court · May 22, 1990

Section 48(e) provides that the qualified investment credit of an electing small business corporation shall be apportioned pro rata among its stockholders on the last day of its taxable year. … It is well established that in determining whether an activity is engaged in for profit, a reasonable expectation of profit is not required.

Upton v. Commissioner

35 T.C.M. 177 · United States Tax Court · Feb 18, 1976

The per diem payments were "undeniable accessions to wealth, clearly realized and over which the [petitioner had] complete dominion," ( Commissioner v. … His remaining ties to that community, where he visited only once in 1969, are not sufficient to qualify Tucson as his home.

Liems v. Comm'r

95 T.C.M. 1439 · United States Tax Court · Apr 29, 2008

This is clearly due to an error within IRS. … The mere passage of time does not establish error or delay in performing a ministerial act. Lee v. Commissioner, supra at 150.

Huff v. Commissioner

68 T.C.M. 674 · United States Tax Court · Sep 7, 1994

Under certain circumstances, in which a taxpayer establishes his or her entitlement to a deduction, but does not establish the amount of the deduction, we are permitted to estimate the amount allowable. Cohan v. … It is well established that where a taxpayer fails to maintain adequate records, the Commissioner may prove the existence and amount of unreported income by any method that will clearly reflect the taxpayer's income.

O'Connell v. Commissioner

41 T.C.M. 62 · United States Tax Court · Sep 25, 1980

Capri was uniquely qualified to assist in the probate of the estate because its stocks were a major asset in the estate and because its employees were familiar with all the assets in the estate. … If an executor clearly establishes as intent to waive his executor's fees prior to rendering substantial services to the estate, he will not be treated as constructively receiving fees or commissions for his services.

Bates v. Commissioner

15 T.C.M. 47 · United States Tax Court · Jan 19, 1956

He sought aid in the preparation of his returns from individuals whom he believed to be qualified to render such services. … Petitioner has failed to establish that he is entitled to any greater amount for coal depletion in 1946.

Peirce v. Commissioner

43 T.C.M. 900 · United States Tax Court · Mar 25, 1982

While Mary clearly conducted the preparation of their return in a manner best suited to make petitioner squirm, there is no credible evidence that she did not intend to file a joint return. … This Court has previously held that even a spouse's outright refusal to sign the return does not necessarily preclude the return from qualifying as a joint return. *605 Federbush v. Commissioner, supra.

Nicewander v. Commissioner

34 T.C.M. 1011 · United States Tax Court · Jul 15, 1975

The increase to 12.39 acres from the 10 acres specified in the option was made to qualify the property under Indiana school property requirements. ↩ 5. … The Medical Foundation, an organization described in section 501(c)(3), is an organization to which a gift would qualify for deduction under section 170(a)(1) and (c)(2) ↩ . 7.

Kingston v. Commissioner

75 T.C.M. 2060 · United States Tax Court · Mar 25, 1998

To qualify as the "prevailing party", the taxpayer must establish that (1) the position of the United States in the proceeding was not substantially justified,4 (2) the taxpayer 3 This requirement does not apply to … Petitioners have the burden of establishing that respondent's position was unreasonable. Rule 232(e).

Marine v. Commissioner

92 T.C. 958 · United States Tax Court · May 11, 1989

Our decision in this case is unaffected by the burden of going forward or the burden of proof because the stipulated facts establish the nature of the transactions in issue. … At the time of trial of this case, petitioners were named plaintiffs in one lawsuit and qualified as class members in at least two class action suits against Schulman and other defendants.

SCHNEIDER v. COMMISSIONER

37 T.C.M. 1847-30 · United States Tax Court · Nov 7, 1978

The scope of petitioners' reconstruction clearly distinguishes this case from those, including Gizzi v. … ; and (ii) By other corroborative evidence sufficient to establish such element. ↩ 5.

Samuel Wegbreit & Elizabeth J. Wegbreit v. Commissioner

2019 T.C. Memo. 82 · United States Tax Court · Jul 8, 2019

If the Commissioner establishes that any portion of the underpayment is attributable to fraud, the entire underpayment is treated as attributable to fraud unless the taxpayer establishes by a preponderance of the evidence … Fraud is never imputed or presumed but must be established by independent evidence that establishes fraudulent intent. Petzoldt v. Commissioner, 92 T.C. at 699.

Little Carnegie Realty Corp. v. Commissioner

29 T.C.M. 647 · United States Tax Court · Jun 10, 1970

But we found the witness to be qualified and convincing and we therefore are not disposed to disregard his testimony. … It is therefore clearly distinguishable. Cf. Strauss v. United States, 199 F. Supp. 845 (W.D. La. 1961 ) .

Abrams v. Commissioner

41 T.C.M. 1459 · United States Tax Court · May 7, 1981

Commissioner , 70 T.C. 391 , 396 (1978) . *536 Lamphere does not apply to the case at bar, however, because the petitioners have clearly used the first, and not the second, method of determining loss. … In fact, any such holding would represent a rather questionable assertion of judicial authority, as we are not qualified experts in the field of appraising property.

Muhn v. Commissioner

74 T.C.M. 1303 · United States Tax Court · Dec 1, 1997

Discussion The sole issue for decision is whether petitioner qualifies for innocent spouse relief for the 1991 deficiency and additions. … Knowledge of Understatement To establish lack of knowledge of the understatement, petitioner must show that she was unaware of the circumstances giving rise to the omission

Estate of Goldstein v. Commissioner

35 T.C.M. 71 · United States Tax Court · Jan 27, 1976

The sole issue in controversy is whether petitioners' gain realized on the involuntary conversion of property in 1968 should have been recognized on their 1968 joint income tax return or whether such gain qualified for nonrecognition … Abraham clearly did not transfer his right to partnership income.

Duncan v. Commissioner

80 T.C.M. 283 · United States Tax Court · Aug 24, 2000

Under certain  - 5 - circumstances, where a taxpayer establishes entitlement to a deduction but does not establish the amount of the deduction, the Court is allowed to estimate the amount … Knoxville was clearly petitioner's principal place of business during 1994.

Graves v. Commissioner

68 T.C.M. 1445 · United States Tax Court · Dec 19, 1994

Clearly, petitioners made payments to the foundation, including the 15-percent fee, in order to receive the tuition payments in return. Cf. United States v. American Bar Endowment , 477 U.S. 105 , 116-118 (1986) . … This is clearly sufficient to raise the issue of negligence. Based on this record, the burden of proof is not determinative since the evidence establishes negligence on the part of petitioners.