Case law

ROOKS v. COMMISSIONER

2003 T.C. Summary Opinion 72 · United States Tax Court · Jun 11, 2003

Proc. 2000-15, 2000-1 C.B. 447, that the Commissioner will use in determining whether an individual qualifies for relief under that section. Rev. … We agree with respondent that the central issue in this case centers around the lack of payment of the liabilities shown on these clearly delinquent returns.

Campbell v. Comm'r

39 T.C.M. 676 · United States Tax Court · Dec 10, 1979

Petitioners, however, have clearly misread section 676(b) . To be covered by that section, petitioners must have been unable to exercise their power for a 10-year period. Here, they merely chose not to. … Nevertheless, even assuming petitioner's activities for Harding College qualify as a business for purposes of section 274 , we think his unsupported, uncorroborated testimony as to the use of the country club is insufficient

Estate of Lawrence Harrison v. Commissioner

12 T.C.M. 196 · United States Tax Court · Feb 27, 1953

Held, the respondent has not sustained his burden of proof in establishing fraud and his imposition of a 50 per cent fraud penalty is not sustained. Martin Kingsley, *353 Esq., for the petitioner. … The petitioner *358 Martin Kingsley is the duly appointed, qualified, and acting executor of the last will and testament of Lawrence Harrison, the decedent who died on June 27, 1949, a resident of the State of New York.

Whitcomb v. Commissioner

35 T.C.M. 793 · United States Tax Court · Jun 9, 1976

They concluded that the Log Inn Co. would qualify for the granting of a license but that the premises needed substantial improvement in order to pass the Health Department, Fire Prevention Bureau, and County Building Department … The record clearly does not support petitioners' position and the evidence is insufficient to show how much of the building was actually used for the operation of Whitcomb Associates.

Laney v. Commissioner

74 T.C.M. 507 · United States Tax Court · Sep 11, 1997

Clearly, Laney’s R.K. loss did not arise from a fire, a storm, or a shipwreck. … Clearly, the ordinarily prudent taxpayer would consult with a qualified tax adviser before claiming a deduction of such relative size and consequence.

RTS Inv. Corp. v. Commissioner

53 T.C.M. 171 · United States Tax Court · Feb 17, 1987

Of all the Hilts, LeRoy Hilt was undoubtedly the most qualified and the most experienced in terms of operating a trucking business. … Petitioners contend that the Hilts "simply defied categorization" because their responsibilities were not so clearly defined and because they each performed the work of several employees.

King v. Commissioner

50 T.C.M. 387 · United States Tax Court · Jul 15, 1985

That the note may in fact be paid at some later date is not sufficient to establish the existence of such a requirement. … Our holdings and logic in Wing, Maddrix, and Vastola are squarely on point and clearly apply to the instant case.

Gladney v. Commissioner

45 T.C.M. 280 · United States Tax Court · Dec 6, 1982

clearly stated in In re Milne's Succession, cited supra. (2) Plaintiffs have no vested rights because they are not forced heirs and they were completely ignored in the decedent's testament. … in those circumstances, for example, where the foundation has already received sufficient charitable contributions to provide its endowment and where the foundation could retain its exemption as to its current income by qualifying

Nelson v. Commissioner

35 T.C.M. 1054 · United States Tax Court · Aug 9, 1976

The record does not establish what was petitioner's residence at the time he filed the petitions herein. … Per diem paid to the field team employees who qualified therefor was at the rate of $11 per day for a leadman and an engineer, and $9 per day for the other members of the field teams.

Ohrman v. Comm'r

86 T.C.M. 499 · United States Tax Court · Oct 29, 2003

This statement is inconsistent with the address clearly shown on both Forms 1099-R. … As directed by section 6015(f), respondent has prescribed procedures to use in determining whether a relief-seeking spouse qualifies for relief under section 6015(f).

Bruns v. Commissioner

24 T.C.M. 403 · United States Tax Court · Apr 2, 1965

Under the New Jersey statutes petitioner's stated compensation clearly included the amount withheld and paid into the pension fund. … Upon qualifying for retirement eligibility he cannot be deprived under the laws of New Jersey of his rights to receive pension benefits at any time he elects to retire. McFeely v.

Estate of Fittl v. Commissioner

52 T.C.M. 564 · United States Tax Court · Sep 17, 1986

Jones (Jones), respondent's other expert, is a qualified real estate appraiser and farm manager from Aurora, Nebraska. Jones had appraised farm property in southern Nebraska for approximately 20 years. … In his appraisal report, respondent's expert clearly accounted for this parcel's lack of a producing well.

Robinson v. Commissioner

68 T.C.M. 1158 · United States Tax Court · Nov 2, 1994

Third, the spouse seeking relief must establish that he or she did not know, or have any reason to know, of the substantial understatement. … Accordingly, for purposes of this case, the Court will treat it as established that this cleaning business income should have been reported on the individual return. 7.

Ackerman v. Comm'r

97 T.C.M. 1392 · United States Tax Court · Apr 15, 2009

That stipulation is clearly contrary to the facts that we have found are established by the record, and we shall disregard it. See Cal-Maine Foods, Inc. v. Commissioner, 93 T.C. 181, 195 (1989). … Clearly the transfers were part of a larger investment in the International Group. * * *[91] We need not resolve the parties’ dispute over whether for tax purposes the $7,850,000 that Mr.

McCutchin Drilling Co. v. Commissioner

2 T.C.M. 554 · United States Tax Court · Jul 31, 1943

. - Petitioner, a Texas corporation organized in 1935 to drill oil wells, issued all its stock to its president with the exception of two qualifying shares. … From the whole record, we think it is clearly established that petitioner, at the beginning of the taxable period in question, had on hand sufficient capital to provide for the reasonable needs of the business.

ASKEW v. COMMISSIONER

2005 T.C. Summary Opinion 108 · United States Tax Court · Aug 1, 2005

The check, dated June 14, 1999, clearly contradicts petitioner’s assertion. 6 Petitioner presented no evidence of the latter two amounts that he claimed to have received from Americo in 1999. … Petitioner contends that the distributions at issue are not includable in gross income because he rolled over the 8 An annuity contract under sec. 403(b) is a “qualified retirement plan” for purposes of

Van Huff v. Commissioner

41 T.C.M. 764 · United States Tax Court · Jan 27, 1981

Admittedly, Alyeska's establishment of lodging facilities at the terminal was implausible owing to the mountainous terrain. … While Anderson is clearly distinguishable from the case herein, we note that the continued vitality of our decision in that case is questionable. See Dole v.

Schell v. Commissioner

67 T.C.M. 2692 · United States Tax Court · Apr 18, 1994

A sporadic activity, a hobby, or an amusement diversion does not qualify. Commissioner v. Groetzinger , supra . Petitioner bears the burden of proving the requisite profit objective. Keanini v. … Baskett's unsigned individual tax returns for 1985 and 1986 proffered into evidence were not received because certified Government records clearly established that she had not filed individual returns for either tax year

Shepherd v. Commissioner

115 T.C. 376 · United States Tax Court · Oct 26, 2000

The Shepherd Family Partnership (the partnership) is a general partnership established pursuant to Alabama State law. … Application of this general rule is well established in case law. For instance, in Kincaid v.

Sinskey v. Commissioner

30 T.C.M. 1286 · United States Tax Court · Nov 29, 1971

Clearly, Middlesex had no loss on these shares as of *49 December 31, 1960. 9 It is well established that a loss must be evidenced by a completed and closed transaction. United States v. … Lo Bue, 351 U.S. 243 , 248 (1956)) 13 and is therefore clearly distinguishable. Admittedly, Arthur A.