Case law

Snyder v. Commissioner

47 T.C.M. 355 · United States Tax Court · Nov 23, 1983

Nautical Boat Works, a division of US Sales, was established on February 26, 1968. … The record does establish, however, that US Sales' president was conscious of L.

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.

Estate of Power v. Commissioner

46 T.C.M. 1333 · United States Tax Court · Sep 8, 1983

The regulations clearly contemplate that capital gains, as well as income from operations, will be taken into account in determining whether the gross income from an activity exceeds the deductions attributable thereto. 5 … The Profit Objective Issue Petitioner's failure to qualify for the favorable presumption of section 183(d) does not, however, give rise to any inference that Waseeka Farm was not an activity engaged in for profit.

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

Nash Miami Motors, Inc. v. Commissioner

23 T.C.M. 1388 · United States Tax Court · Aug 31, 1964

The letter alone was clearly inadmissible to prove value, and petitioner offered no other witnesses to prove value. … Whether a Judge of the *160 Tax Court is Qualified to Determine the Issues.

Aliber v. Commissioner

52 T.C.M. 1316 · United States Tax Court · Jan 6, 1987

Accordingly, we are not bound to the parties' atipulation to the extent it purports to establish that Sherry had unrealized receivables or that petitioner's share of Sherry's unrealized receivables was $9,067.62. … Had petitioner obtained qualified assistance in and early stages of his controversy with respondent, we feel confident that the controversy could have been resolved at an administrative level, thereby conserving much of the

Klayman v. Commissioner

39 T.C.M. 277 · United States Tax Court · Sep 27, 1979

Fourth, Herman clearly intended these returns to be joint returns and filed them as such. … Nonetheless, respondent points to several facts which, he contends, establish that Shirley did not intend to file a joint return.

Ratke v. Comm'r

95 T.C.M. 1571 · United States Tax Court · May 28, 2008

The Court will not permit a party to a stipulation to qualify, change, or contradict a (continued... … The structure established by Rule 91(f) does not accommodate the simultaneous offering of alternative stipulations that cannot both be true.

Heller v. Commissioner

40 T.C.M. 1338 · United States Tax Court · Sep 22, 1980

In disallowing these claimed deductions, respondent stated in his statutory notice of deficiency: You did not establish that the disallowed portions of the claimed deductions qualified as ordinary and necessary business expense … Instead, petitioners concentrated on establishing new business ventures and visiting with Mrs. Heller's family.

Cottrell v. Comm'r

2008 T.C. Summary Opinion 101 · United States Tax Court · Aug 12, 2008

When a taxpayer adequately establishes that he paid or incurred a deductible expense but does not establish the precise amount, the Court may in some circumstances estimate the allowable deduction. Cohan v. … Generally, interest paid on home indebtedness is deductible by virtue of section 163(h)(2)(D), which provides that any qualified residence interest does not constitute nondeductible personal interest.

Estate of Simkins v. Commissioner

37 T.C.M. 1388 · United States Tax Court · Aug 28, 1978

Clearly she fails this test. Yvonne is an intelligent articulate woman who was well aware of her husband's numbers activities. … Yet petitioners computed their 1969 tax liability using income averaging of all their income despite the fact that numbers income, since derived from gambling, did not qualify for such treatment. Gordon v.

Cox

64 T.C.M. 1123 · United States Tax Court · Oct 22, 1992

/lessee to qualify for the investment tax credit. … Ct. 1039 (Feb. 26, 1992), or that expensing it in 1985 clearly reflected income, sec. 446(b).

Fields v. Commissioner

72 T.C.M. 675 · United States Tax Court · Sep 19, 1996

Petitioner argues that Finley Kumble established and controlled CAI for Finley Kumble's personal gain. … Fraudulent Intent To establish fraud under section 6653(b) (for 1980 and 1981) and section 6653(b)(1) (for 1982), respondent must clearly and convincingly prove that petitioner meant to evade the payment of taxes

Brick Milling Co. v. Commissioner

22 T.C.M. 1603 · United States Tax Court · Nov 13, 1963

Car and produce icing is a growing field and the petitioner is the only one in the area qualified and equipped to do it. … This is clearly revealed by a careful scrutiny of the evidence here as to ownership of Sanitary's stock. This reveals the following: (1) In 1933 Alice B.

Stanley L. & Ruth A. Alexander v. Commissioner

2013 T.C. Memo. 203 · United States Tax Court · Aug 29, 2013

establishes is not attributable to fraud. … To qualify for relief, section 6015(b)(1) provides that the taxpayer must establish that (A) a joint return has been made for a taxable year; (B) on such return there is an understatement of tax

Hillis v. Commissioner

35 T.C.M. 268 · United States Tax Court · Mar 4, 1976

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. … The per diem payments were "undeniable accessions to wealth, clearly realized and over which the [petitioner had] complete dominion," ( Commissioner v.

Giordano v. Commissioner

36 T.C.M. 430 · United States Tax Court · Mar 31, 1977

However, the record does not clearly show to which expenses these reimbursements applied. Petitioner's testimony was somewhat contradictory on this point. … Giordano's own testimony established a basis for deduction.

H Graphics/Access, Ltd. Partnership v. Commissioner

63 T.C.M. 3148 · United States Tax Court · Jun 15, 1992

We clearly have jurisdiction to determine the extent of our jurisdiction. Brannon's of Shawnee, Inc. v. Commissioner , 69 T.C. 999 (1978) . 2 *372 Background Some of the facts have been stipulated and are so found. … The TEFRA Branch at Austin was established in 1986 to coordinate and administer the processing of partnership examinations.

Estate of Williams v. Commissioner

75 T.C.M. 1758 · United States Tax Court · Feb 12, 1998

Decedent was clearly inclined to make gifts to petitioner. Decedent gave $283,000 to petitioner when she sold 4,200 acres of timberland in 1979. … Respondent argues that Wiggins was not qualified to value real property because he is a business appraiser and not a real estate appraiser.

Kirst v. Commissioner

45 T.C.M. 1053 · United States Tax Court · Mar 22, 1983

Because the notice of deficiency was mailed on October 19, 1981, within the extended period for the years 1976 and 1977, and within the 3-year period as to 1978 and 1979, it was clearly timely. … Commissioner, 79 T.C. 846 , 856 (1982) , has held that expenses incurred for "rearranging title to income-producing property, for planning one's personal and family affairs (such as establishing trusts for family members