Case law

Madden v. Commissioner

74 T.C.M. 440 · United States Tax Court · Aug 27, 1997

The question before us is whether the functions performed by GMC qualify as "personal services" under section 4941(d)(2)(E). … Clearly, the foundation managers were aware of the potential problems with paying fees to GMC, as prior to the hiring of Dr. Manning, GMC had simply rendered the services for free.

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.

Rush v. Commissioner

49 T.C.M. 737 · United States Tax Court · Feb 13, 1985

Rush transferred to petitioner and himself as joint tenants with right of survivorship the 50,000 shares of stock of Rush Skid & Pallet Co., Inc., which constituted *567 all the stock of that company except for qualifying … However, this record clearly shows, by the admission of petitioner herself, that no actual consideration passed for the transfer.

Weintrob v. Commissioner

60 T.C.M. 895 · United States Tax Court · Sep 25, 1990

We next address petitioners' argument that the exchange of unimproved land for improved gravesites qualifies as a tax-free exchange. … Some of the notices of deficiencies disallow the deductions for consulting fees on the ground that petitioners failed to establish entitlement to the claimed deductions, while other notices assert that the fees were paid

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.

Bullock's Dep't Store v. Comm'r

32 T.C.M. 1168 · United States Tax Court · Nov 15, 1973

His use of the *45 other advances listed is not established by the record. … William began to take flying lessons after he purchased the plane, but there is no evidence that he ever qualified himself to fly the Bonanza.

TORRE v. COMMISSIONER

2001 T.C. Memo. 218 · United States Tax Court · Aug 13, 2001

- 5 - The definition of gross income in the income tax law is inclusive on its face, and the concept of inclusiveness is long established. See Commissioner v. … Harassment does not qualify as a sudden or cataclysmic event. In Kalbfleisch v. Commissioner, T.C.

Bryant v. Commissioner

43 T.C.M. 967 · United States Tax Court · Mar 31, 1982

The bookkeeper would clearly have had no more information with respect to the property sold than did petitioner. … We have serious doubts that petitioner has carried his burden of establishing that there was a debt owing to him by his brother, R.B.

Pacific Sec. v. Commissioner

63 T.C.M. 2060 · United States Tax Court · Feb 12, 1992

Rather, a taxpayer's professions of intent must be supported by conduct which is clearly consistent with such intent. Stern Brothers & Co. v. Commissioner , 16 T.C. 295 , 313 (1951) . … The regulations define a dealer in the following terms: For the purposes of this section, a dealer in securities is a merchant of securities, whether an individual, partnership, or corporation, with an established place of

Dunlap v. Commissioner

74 T.C. 1377 · United States Tax Court · Sep 24, 1980

OPINION Purchase of Jasper County Savings Bank Stock A somewhat simplified summary of the facts, qualified by the complete findings and by further details set forth below, may assist in comprehension of a rather tangled set … Clearly, however, at the time of closing, an indebtedness existed in the amount of $1,866,006.

Brown v. Comm'r

2010 T.C. Summary Opinion 97 · United States Tax Court · Jul 19, 2010

Courts have long recognized that the definition of gross income includes accessions to wealth, clearly realized, and over which the taxpayer has complete dominion and control. Commissioner v. … Petitioner did not set forth or discuss the points of law and any disputed questions  - 23 - regarding this issue, and he has neither contended nor established that he qualified for an exception

Mortensen v. Commissioner

49 T.C.M. 94 · United States Tax Court · Nov 19, 1984

Furthermore, when the taxpayer eventually sells the spot silver, the gain on such sale will normally qualify for long-term capital gain treatment. … method of accounting clearly reflects income.

Cipparone v. Commissioner

49 T.C.M. 1492 · United States Tax Court · May 15, 1985

Under procedures established by Bacheler, the cashier would accept the payment (in check or cash) and issue a receipt to the violator. … Vare was given immunity from criminal prosecution in exchange for testifying against petitioner and Bacheler. Both defendants were found guilty of each of the counts charged.

Muracca v. Commissioner

47 T.C.M. 1762 · United States Tax Court · Apr 30, 1984

Only $42.25 of the department store charges were clearly attributable to purchases of clothing for Francis II. … The identical amounts of the stock sale income and deposit clearly indicate that Mr. Muracca paid this item of support from his own funds.

Estate of Miller v. Commissioner

27 T.C.M. 1140 · United States Tax Court · Oct 7, 1968

Baldinger as second alternate, and the trustees who shall first qualify are hereby authorized and empowered to fill any other vacancy or vacancies so that there shall be five (5) qualifying trustees. … The five (5) trustees who shall first qualify are hereby authorized and empowered to each appoint his or her successor in trust.

Suzanne L. Porter, a.k.a. Suzanne L. Holman v. Commissioner

130 T.C. No. 10 · United States Tax Court · May 15, 2008

The parties stipulated that petitioner does not qualify for relief from joint and several liability on the 10- percent additional tax under section 6015(b) or (c). … The nonrequesting spouse may intervene in the proceeding in which we determine whether the requesting spouse qualifies for relief under section 6015(f). Sec. 6015(e)(4).

Moore v. Commissioner

54 T.C.M. 1407 · United States Tax Court · Dec 30, 1987

("Lyons") was qualified to testify as an expert on behalf of petitioner. … Petitioner and Ammondson were clearly motivated by the attendant tax considerations of the Finalco arranged lease.

Estate of Monte H. Goldman v. Commissioner

112 T.C. No. 21 · United States Tax Court · Jun 1, 1999

In the instant case, the language of the agreement is unambiguous; it clearly makes known that the $20,000 monthly payments Mr. Goldman made to Ms. … The Court of Appeals held that an agreement awarding petitioner wife $1 million from her husband's pension plan was a qualified domestic relations order which shifted the income tax liability to the wife.

Huang v. Comm'r

2009 T.C. Summary Opinion 3 · United States Tax Court · Jan 7, 2009

Petitioner has neither alleged that section 7491(a) applies nor established his compliance with its requirements. Petitioner therefore bears the burden of proof. … that petitioner paid the expenses claimed, yet most of the claimed deductions for alcohol, boat insurance, clothes, contributions to his personal annuity, flowers, signed memorabilia, and utilities, for example, are clearly

Vlock v. Comm'r

99 T.C.M. 1010 · United States Tax Court · Jan 5, 2010

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). … In order to establish that Mr.