Case law

Paul v. Commissioner

63 T.C.M. 2317 · United States Tax Court · Mar 9, 1992

The record establishes that during 1984 and 1985 petitioner was extensively engaged in illegal cocaine trafficking and that he received substantial income from it. … Their grand jury testimony is not qualified as an exception to the hearsay rule under Federal Rules of Evidence 804(b)(1) , because they were not subject to cross-examination. See, e.g., Young v.

CRSO v. Commissioner

128 T.C. No. 12 · United States Tax Court · Apr 30, 2007

Petitioner contends that under well-established criteria for determining a trade or business, as applied in Commissioner v. … Alternatively, petitioner argues that even if its rental activity is deemed to be a “trade or business” under section 502(a), it qualifies for the section 502(b)(1) exclusion.

Cathy Marie Lantz v. Commissioner

132 T.C. No. 8 · United States Tax Court · Apr 7, 2009

Also, to qualify for relief under section 6015(b) or (c), the requesting spouse must make an election not later than 2 years after the Commissioner has begun a collection action. … Clearly, the timing of the request for relief is not the only possible element by which subsection (f) relief would be broader than that of subsection (b) or (c).

Richardson v. Comm'r

91 T.C.M. 981 · United States Tax Court · Apr 11, 2006

The totality of the record also clearly establishes that the entities that petitioners attempted to interpose between themselves and those receipts were not worthy of credence. … Richardson does not qualify for relief from joint and several liability under section 6015(b)(1). As a final note, Mrs. Richardson does not seek equitable relief under section 6015(f).

Rice v. Commissioner

38 T.C.M. 990 · United States Tax Court · Jun 28, 1979

At trial, both parties presented the testimony of expert witnesses to establish the fair market value of the petitioners' interests in the property. … He is a Registered Professional Engineer in several States and has been qualified as an expert witness in State and Federal courts on numerous occasions.

Estate of Murphy v. Commissioner

60 T.C.M. 645 · United States Tax Court · Aug 30, 1990

Decedent, both of her children, and the trustee of the Murphy trusts all clearly intended to keep control of the family business in the family. *537 4. … It was the clearly understood intention of the Murphy family and the trustee of the Murphy family trusts to keep control of the business in the family. c.

KEENAN v. COMMISSIONER

57 T.C.M. 762 · United States Tax Court · Jun 20, 1989

Charitable Contributions During 1982, petitioner contributed at least $ 100 to qualified political organizations, and $ 885 to qualified charitable organizations. … Moreover, Congress can constitutionally make an income tax statute retroactive, so long as it clearly signals an intent to do so. Brushaber v. Union Pacific R.R. Co., 240 U.S. 1 (1916) ; Stockdale v.

Labrenz Foundation, Inc. v. Commissioner

33 T.C.M. 1374 · United States Tax Court · Nov 26, 1974

OPINION To qualify for the exemption from income taxes under section 501(c) (3) , 2 here claimed by petitioner, *37 it must be shown, among other things, that petitioner was "organized" and "operated" exclusively for one … Clearly, petitioner has not shown it was operated for charitable, religious, or educational purposes. Moreover, we are not satisfied that a part of petitioner's earnings did not inure to Dr.

Estate of Wayne-Chi Young, Tsai-Hsiu Hsu Yang v. Commissioner

110 T.C. No. 24 · United States Tax Court · May 11, 1998

Notwithstanding section 2040(a), section 2040(b) provides that in the case of any qualified joint interest, the value included in the gross estate is one-half of the value of the qualified joint interest. … It provides that the value included in the gross estate is "one-half of the value of such qualified joint interest."

Barton v. Commissioner

55 T.C.M. 1709 · United States Tax Court · Aug 25, 1988

Porreca by its terms clearly applied an economic viability test to a situation where the taxpayers retained the right or choice to convert. … The manner by which the protection is established (whether by binding agreement between the parties or by state law) is not controlling. [ Melvin v. Commissioner, 88 T.C. at 78 .]

Bouterie v. Commissioner

66 T.C.M. 1203 · United States Tax Court · Nov 3, 1993

We begin by considering when the position of the United States was established. Sec. 7430(c)(4)(A)(i) . … Commissioner , supra at 767 . *536 However, it clearly remains a factor to be considered. Heasley v. Commissioner , supra ; Estate of Perry v. Commissioner , 931 F.2d 1044 , 1046 (5th Cir. 1991) ; Powers v.

Medlin v. Comm'r

86 T.C.M. 141 · United States Tax Court · Jul 29, 2003

Petitioner has not established that he and Mr. … It is well established that “‘an income tax deduction is a matter of legislative grace and that the burden of clearly showing the right to the claimed deduction is on the taxpayer.’” INDOPCO, Inc. v.

Stirling v. Commissioner

29 T.C.M. 215 · United States Tax Court · Feb 24, 1970

In addition to the formal documents required under Danish law, an Agreement to Form Corporation was entered into by Albert, Edward, Esther Nielsen (Albert's wife, who owned a small number of qualifying shares), Stirling, … This valuable stock purchase right was analogous to a loan placement fee and therefore clearly belonged, as a matter of economic reality, to the corporate lender that risked its capital to acquire that right.

Blumberg v. Commissioner

64 T.C.M. 746 · United States Tax Court · Sep 15, 1992

facts which the parties have stipulated; however, where such facts are clearly contrary to facts disclosed by the record, the Court may refuse to be bound by the stipulation. … As to the knowledge requirement of section 6013(e)(1)(C) , petitioner wife must establish that she did not know, and had no reason to know, of the substantial understatement of tax.

Curran v. Commissioner

47 T.C.M. 1160 · United States Tax Court · Feb 27, 1984

Section 1.166-1(c), Income Tax Regs. , states that-- Only a bona fide debt qualifies for purposes of section 166 . … Greene clearly indicates that neither in 1971 nor thereafter did Mr.

Andros v. Commissioner

71 T.C.M. 2472 · United States Tax Court · Mar 18, 1996

Maduff concluded that these trades clearly were not motivated by the desire to make a profit. The ACLI Trades Tandrill did not enter into any transactions through ACLI during 1979. … Tandrill’s 1980 transactions established through ACLI 26 The following are Tandrill’s 1979 positions established or offset, and contrary positions: Date Position Established or Offset Contrary

Eaton Corp. v. Comm'r

114 T.C.M. 90 · United States Tax Court · Jul 26, 2017

For tax year 2005 petitioner filed a disclosure statement, Request to Treat This Statement as a Qualified Amended Tax Return, under Rev. … Petitioner’s APA I submission explained clearly the proposed TPM for the transfer of tangible property in specific steps.

Jeremy Berenblatt

United States Tax Court · Sep 9, 2026

Berenblatt clearly fit these parameters. Accordingly, we will not supplement the Administrative Record with the Category Three excerpts. … Berenblatt’s request would qualify under section 6103 either.

Christie v. Commissioner

39 T.C.M. 1172 · United States Tax Court · Mar 5, 1980

Christie have failed to establish other medical expenses in excess of 3 percent *536 of their adjusted gross income. … Therefore, respondent contends that the property does not qualify petitioners to claim rental expense deductions.

Bussiculo v. Commissioner

54 T.C.M. 549 · United States Tax Court · Sep 16, 1987

Once on the qualified bidders list, petitioner prepared the bids for submission on each job. This included pricing out the quotation and any technical writing that was required. … The record clearly establishes that Mr. Levendusky alone made the determination as to the amount of the bonuses to be *484 paid.