Case law

Hazelton v. Commissioner

73 T.C.M. 1936 · United States Tax Court · Feb 4, 1997

- 10 - 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,5 (2) the taxpayer … The limited documentary evidence provided was clearly insufficient to substantiate any of the facts claimed in the letter.

Estate of Bernstein v. Commissioner

15 T.C.M. 1366 · United States Tax Court · Nov 21, 1956

Lillian Bernstein, the duly appointed, qualified, and acting executrix, resides in Miami Beach, Florida. … If the method of accounting employed does not clearly reflect the income, the respondent is authorized to use such method as, in his opinion, does clearly reflect the income. Section 41, Internal Revenue Code of 1939 .

Sutow v. Commissioner

64 T.C.M. 537 · United States Tax Court · Aug 19, 1992

1980 5,855 1983 7,854 The issues for decision are: (1) Whether GSP Investments, a partnership in which three of petitioners were partners, satisfied the noncorporate lessor requirements of section 46(e)(3)(B) , 2 so as to qualify … Moreover, the evidence clearly establishes a direct relationship between the two sets of payments. The lease provided for a monthly "off-season credit" of $ 1,965 from the usual (i.e., on-season) payment of $ 3,930.

Yitzchok D. Rand & Shulamis Klugman v. Commissioner

141 T.C. 376 · United States Tax Court · Nov 18, 2013

According to petitioners, the provisions in the Code allowing tax credits clearly distinguish between credits and the taxes against which credits are applied. … When testing the validity of a regulation, we generally look to the two-part test established under Chevron, U.S.A., Inc. v. Natural Res. Def. Council, Inc., 467 U.S. 837 (1984).

Clarence William Speer & Susan M. Speer v. Commissioner

144 T.C. 279 · United States Tax Court · Apr 16, 2015

Article 7.1.A establishes the employee’s entitlement to vacations with full pay. Article 7.1.B establishes the right to accumu- late unused vacation time. … Petitioners have not presented any evidence that clearly shows how many hours, if any, he accrued during those absences.

NELSON v. COMMISSIONER

2001 T.C. Summary Opinion 44 · United States Tax Court · Apr 2, 2001

The FLSA was enacted to establish minimum wages and maximum hours for employees. See Brooklyn Sav. Bank v. O’Neil, 324 U.S. 697, 707 (1945). … The memorandum, however, clearly indicates that the settlement is based on the claims brought under the FLSA and provides no information regarding any personal injuries.

Miller v. Commissioner

44 T.C.M. 1528 · United States Tax Court · Oct 27, 1982

Respondent implicitly concedes that the other sums transferred under the two loan/employment agreements (totaling $190,000) qualify as bona fide debts. … Clearly, however, the facts showing worthlessness were established in 1974 and this is the proper and only year for deduction. ↩

Friedman v. Commissioner

43 T.C.M. 1009 · United States Tax Court · Apr 7, 1982

Clearly petitioner's unsupported testimony does not meet the strict requirements of section 274. … As to the dues for use of Inwood, *584 petitioner must first establish that the facility "was used primarily for the furtherance of his trade or business."

Flood v. Commissioner

81 T.C.M. 1175 · United States Tax Court · Feb 21, 2001

In the absence of such adequate records, the Commissioner may reconstruct income using a method that clearly reflects income. See Cebollero v. Commissioner, 967 F.2d 986, 989 (4th Cir. 1992), affg. T.C. … Considering these factors in light of the record, we conclude that petitioners have not established the existence of a bona fide debt to petitioner.

Bundren v. Commissioner

81 T.C.M. 947 · United States Tax Court · Jan 5, 2001

The parties have stipulated that the exchange qualified for treatment as a like-kind exchange under section 1031. Consequently, petitioners’ adjusted basis in the 116th East Ave. … Clearly, petitioners relied on Walters’ judgment with regard to these matters.

Wright v. Commissioner

66 T.C.M. 214 · United States Tax Court · Jul 26, 1993

The amount paid to Wright as wages was clearly disclosed on the W-T-W returns. The amount paid to Wright as consultant fees was not clearly disclosed. … Courts have developed various factors, or "badges", that tend to establish fraud.

Stone v. Commissioner

54 T.C.M. 462 · United States Tax Court · Sep 10, 1987

For the August 31, 1982, year it reported total income of $ 10,437, comprised of $ 85 of interest income qualifying for exclusion, $ 10,000 of "nonqualifying interest", and $ 352 of "nonqualifying dividends". … They were clearly both willing and able to finance the private high school education of their children.

Marion J. Wells v. Commissioner

2018 T.C. Memo. 11 · United States Tax Court · Jan 31, 2018

“[T]o qualify for the estimation treatment under Cohan, the taxpayer must establish that he is entitled to some deduction.” Id. (citing Edelson v. Commissioner, 829 F.2d at 831); Vanicek v. … Schwartz clearly testified (and petitioner’s map shows) that Kuiper Road is a different road.

Jacqueline, Inc. v. Commissioner

36 T.C.M. 1363 · United States Tax Court · Sep 27, 1977

As in Clarksdale Rubber Co., supra , the objective tests of section 382 clearly reach the facts of this case. … Section 1.1502-1(a), Income Tax Regs. , defines a "group" as one qualifying under the provisions of section 1504.

Estate of Halpern v. Commissioner

70 T.C.M. 229 · United States Tax Court · Jul 31, 1995

Decedent's will was probated in the Orphans' Court, and Bernard and Irving qualified as executors. The parties have agreed on the date-of-death values of the distributions in issue. … We consider infra pp. 47-48 the treatment of the 1986 distributions, which were not either clearly pre- or clearly postincompetency and conclude that they would be treated identically. *403 (3).

Popkin v. Commissioner

56 T.C.M. 294 · United States Tax Court · Sep 22, 1988

Petitioner had either backdated the documentation, or was aware of same, in order to qualify for the advance royalty deduction. … Commissioner, 56 T.C. 982 (1971) , the finding of fraud was based on intentional deduction of expenditures the shareholders clearly knew were not in fact made. In Drobny v.

Thomas D. Conrad & Margaret Joan Conrad

United States Tax Court · Aug 7, 2023

Conrad] failed to establish that the office was used exclusively on a regular basis as your principal place of business.” … “Qualified residence interest” includes “acquisition indebtedness with respect to any qualified residence of the taxpayer.” § 163(h)(3)(A).

Estate of Cole v. Commissioner

58 T.C.M. 715 · United States Tax Court · Nov 20, 1989

Also, petitioner failed at trial to introduce the "testimony of the custodian or other qualified witness" necessary to establish the requisite elements for the second-level hearsay. … Clearly, there is no collateral estoppel with respect to the alleged claim of Associated Arts and Koningsplein based on our decision in Cole I .

Estate of Harper v. Comm'r

83 T.C.M. 1641 · United States Tax Court · May 15, 2002

Cronkite, without any opportunity to probe their foundation or any assurances that he was qualified to render them. … Clearly, Mr. Marsh and the Harpers were under the impression that Mr. Marsh had executed a personal guaranty on May 1, 1991.

Estate of Stranahan v. Commissioner

30 T.C.M. 1078 · United States Tax Court · Sep 28, 1971

Petitioners are the duly qualified and acting coexecutors of the Estate of Frank D. … Under these circumstances, there has been no effective separation of the "fruit" from the "tree" and the decedent is clearly taxable on the income when and as received by the son. Helvering v. Clifford, supra.