Case law

Krase v. Commissioner

35 T.C.M. 272 · 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.

Hyatt v. Commissioner

20 T.C.M. 1635 · United States Tax Court · Nov 21, 1961

We have specifically recognized that such general agency contracts with mutual assessment companies are considered to establish separate businesses. R. B. Cowden, 34 T.C. 819 . … formed shortly after September 25, 1952, pursuant to the authorization of the United Security board of directors for the purpose of retaining in the company the minimum number of policyholders required under Texas law to qualify

Pack v. Commissioner

39 T.C.M. 1179 · United States Tax Court · Mar 6, 1980

T's and Remco, this familiarity alone does not qualify the witness to render an opinion on the value of the note. … Reliance on such records is clearly not irrational and, accordingly, the burden of proof remains with petitioner. Rule 142(a), Tax Court Rules of Practice and Procedure. ↩ 22a.

Martuccio v. Commissioner

63 T.C.M. 3082 · United States Tax Court · Jun 1, 1992

A taxpayer, however, may defend himself against a determination that he was negligent by showing that he reasonably relied upon the advice of a qualified adviser in acting as he did. Ewing v. … Such income was clearly taxable to petitioners, and they have failed to explain why it was not reported on their returns.

Heinbockel v. Comm'r

105 T.C.M. 1733 · United States Tax Court · May 13, 2013

Harlow was using because it was clearly inauthentic. See Fed. R. Evid. 1003. … Even if we accepted Lydia’s testimony, though, she would still need to establish that she maintained a bona fide inventory to qualify for the section 280A(c)(2) exception.

Milligan

64 T.C.M. 1282 · United States Tax Court · Nov 9, 1992

Section V of the Agreement provides for Extended Termination Payments to be made to former agents who have qualified for and previously received Termination Payments. … It is an established principle that post-termination or renewal commissions of a retired or former insurance agent are subject to self-employment tax.

Kraus v. Commissioner

26 T.C.M. 1078 · United States Tax Court · Oct 31, 1967

Only a bona fide debt qualifies for purposes of section 166 . … However, we think the facts of this case are clearly distinguishable from those present in the Wheeler case. In the first place, there was no problem in Wheeler concerning the existence of a bona fide debt.

Downing v. Comm'r

86 T.C.M. 738 · United States Tax Court · Dec 29, 2003

Whatever the reason, there is nothing to require them to make such agreements public so long as third persons are not injured in the process.21 Their heirs, of course, would not qualify as protected third … The existence of the marriage contract has been conclusively established. The text of the marriage contract has been conclusively established.

Wofford v. Commissioner

50 T.C.M. 1139 · United States Tax Court · Sep 24, 1985

The lack of qualified individuals associated with the partnerships clearly demonstrates both the unbusinesslike nature of these organizations and the lack of the requisite profit-seeking motive. … Petitioners have clearly failed to carry their burden of proof; accordingly, the determinations of the Commissioner are sustained. Rule 142(a).

Schmidt v. Commissioner

66 T.C.M. 1187 · United States Tax Court · Nov 2, 1993

In schedules attached to the 1986 and 1987 returns petitioners specifically and clearly characterized the "Other expenses" as "business bad debts" with thorough descriptions of the circumstances. … Essentially, petitioner was attempting to establish an operating family farm to which he intended to devote his time after retiring from CDC.

Levine v. Commissioner

46 T.C.M. 426 · United States Tax Court · Jun 13, 1983

Any "[e]xpenses incurred in traveling away from home (which include transportation expenses, meals, and lodging) * * * are not deductible unless they qualify as expenses deductible under section 162 * * *." … As a result petitioners have not only failed to show that their telephone was totally business related, they have clearly established that to a substantial extent it was not business related.

Boyd Gaming Corp. v. Commissioner

74 T.C.M. 759 · United States Tax Court · Sep 30, 1997

Accordingly, two of these meals do not qualify for exclusion under section 119. 2. … Petitioners have not established that even 50 percent of their employees received qualifying meals. This is not enough to be substantially all.

Monjar v. Commissioner

13 T.C. 587 · United States Tax Court · Oct 21, 1949

At a certain stage in the advancement of a member he was told he had reached a point where he was qualified for participation as a member of one of petitioner's select groups of men outside of the club. … Considering these briefs on the demurrer to indictment as a whole, they clearly constitute no election by Government counsel to recognize the "loans" as such.

Lafayette Extended Care, Inc. v. Commissioner

37 T.C.M. 995 · United States Tax Court · Jun 26, 1978

Simultaneously, the Calkinses established Cabelle, a service corporation, to provide K-H with dietary, nursing, and housekeeping services. … The first employment agreement, superseded by the one in issue, is even more clearly not an employment agreement.

Raymond v. Commissioner

46 T.C.M. 1556 · United States Tax Court · Sep 27, 1983

On September 6, 1973, the New Jersey Board of Medical Examiners advised him that he had qualified to be relicensed, and he resumed the practice of medicine in New Jersey on November 1, 1973. … Where a taxpayer fails to keep adequate books and records, respondent is authorized to reconstruct his income in accordance with a method which clearly reflects income. Miller v.

Beatty v. Comm'r

93 T.C.M. 1422 · United States Tax Court · Jun 27, 2007

It has been established that the taxpayer’s do not qualify for economic hardship. The representa- tive had made reference to a substantial gambling debt that she insists causes economic hardship. … The cumulative effect of the development of these equitable relief elements clearly demonstrates that the taxpayer does not qualify for innocent spouse relief under the provisions of IRC Section 6015(f).

Estate of Dooley v. Commissioner

64 T.C.M. 824 · United States Tax Court · Sep 22, 1992

Respondent maintained that the south half of the San Jose Ranch was clearly given to the daughters in exchange for their relinquishment of all their inheritance rights to decedent's property and their agreement to terminate … Dooley Ranches, Inc., in establishing her own valuation position in this case.

Ostrower v. Commissioner

48 T.C.M. 1144 · United States Tax Court · Sep 17, 1984

This purchase of silver for future delivery clearly was not authorized in the form letter from Ostrower to Mocatta dated September 12, 1975. … Furthermore, when the taxpayer eventually sells the spot silver, the gain on such sale normally will qualify for long-term capital gain treatment.

Doudney v. Comm'r

90 T.C.M. 509 · United States Tax Court · Nov 17, 2005

Section 170 allows a deduction for charitable contributions made to qualifying organizations. … A taxpayer must keep records adequate to allow the Commissioner to establish the amount of his deductions. See sec. 6001; sec. 1.6001-1(a), Income Tax Regs.

Peterson Irrevocable Trust 2 for benefit of Peterson v. Commissioner

51 T.C.M. 1300 · United States Tax Court · Jul 1, 1986

Acquiring Peterson's services was clearly the primary purpose of *408 the acquisition. … We consider all such possibilities clearly remote and hypothetical and therefore of no consequence. See Estate of Applestein v.