Case law

Estate of Koch v. Commissioner

1 T.C.M. 898 · United States Tax Court · Apr 13, 1943

The evidence, in our judgment, clearly supports the finding, independent of the presumptions to which reference has been made. … A brief resume of the evidence and the principles established by decided cases will not be amiss.

Fairman v. Commissioner

23 T.C.M. 1381 · United States Tax Court · Aug 28, 1964

Furthermore, it would advance the establishment prior to * * * [Carrie's] death of the trust with The Cleveland Trust Company on the part of the male remainderman which he discussed * * * but might be unwilling to establish … Petitioners' reliance on Trust of Bingham is misplaced, for that case is clearly distinguishable on its facts.

Estate of Apple v. Commissioner

46 T.C.M. 802 · United States Tax Court · Jul 21, 1983

Our inquiry must, therefore, delve into the state of mind of the decedent, a difficult task made even more difficult by the fact that the witness best qualified to give evidence on this subject was unable to testify, having … Further, petitioner contends that additional circumstances point clearly to decedent's life-related motives in making these transfers.

Joseph D. Specking v. Commissioner

117 T.C. No. 9 · United States Tax Court · Aug 28, 2001

Respondent maintains that, in TRA 1986 section 1272(a), Congress clearly intended to limit the exclusion provided by section 931 to bona fide residents of only Guam, American Samoa, and the CNMI, and to income derived … In General Section 911(a) provides in part that a “qualified individual” may elect to exclude from gross income his or her “foreign earned income”.

Napuche v. Commissioner

20 T.C.M. 1225 · United States Tax Court · Aug 24, 1961

Supplemental Opinion In this case, exceptional circumstances existed which clearly established that under Rules 19(b) and (e) of the Court's Rules of Practice petitioner's motions for further trial and reconsideration should … The petitioner produced qualified expert testimony at the further hearing that the amounts shown on the City Assessor's records for the building does not represent fair market value but is simply a base for taxation, that

John E. Rogers & Frances L. Rogers v. Commissioner

2019 T.C. Memo. 90 · United States Tax Court · Jul 17, 2019

In Rogers 2005-09, at *57-*58, we held petitioners failed to show that they qualify for a worthless debt deduction under section 166 for amounts owed by Reddy Lab. … This payment appears to be a commission fee and is clearly not deductible as a cost in calculating petitioners’ COGS.

Hill v. Comm'r

30 T.C.M. 534 · United States Tax Court · Jun 1, 1971

Even if the expenses incurred *217 by Millie Hill during her 1965 visit to Puyallup to care for her mother were treated as qualifying entirely as support for Gertrude, the record would establish that petitioners expended … deduction. *224 As to the expenditures for travel and legal fees relating to the New York appropriation proceedings which were claimed as deductions on petitioners' 1966 return, suffice it to say that such expenditures appear clearly

Schmidt Baking Company, Inc. v. Commissioner

107 T.C. No. 16 · United States Tax Court · Nov 14, 1996

Clearly, section 404(a)(5) on its face provides no clear guidance to the question before us, since it speaks (first sentence) in terms of "includable in income" in respect of deferred compensation other than vacation pay … Prior to 1987, section 404(a)(5) contained only the first sentence; the rules governing vacation pay were contained in section 463, which provided for a deduction based on the establishment of a reserve.

Estate of Pridmore v. Commissioner

20 T.C.M. 47 · United States Tax Court · Jan 24, 1961

While he testified he was familiar with the properties in question and had had some experience as an attorney in valuing real property, we are not satisfied that the executor was shown to have been sufficiently qualified … The distribution of the assets of the estate to be made by him was clearly affected by its outcome.

Gullo v. Commissioner

30 T.C.M. 1434 · United States Tax Court · Dec 30, 1971

Performs some psychotherapeutic *7 treatment under immediate supervision of a qualified physician. 7. Makes written and oral reports of test findings. 8. May do research under institution guidance. 9. … The services which petitioner rendered as an intern and for which he received payments were clearly subject to the direction or supervision of his employer, Jacksonville State.

Singer v. Commissioner

39 T.C.M. 181 · United States Tax Court · Sep 19, 1979

This complaint was not admitted to establish the truthfulness of the allegations but to show that OGC had taken that position. … Commissioner, 60 T.C. 749 , 762 (1973) . *161 Reliance on the advice of a qualified attorney or certified public accountant is reasonable cause only if the advisor is fully informed. Coldwater Seafood Corp. v.

ES NPA Holding, LLC, Joseph NPA Investment, LLC, Tax Matters Partner

United States Tax Court · May 3, 2023

Since we conclude ES NPA’s receipt of the class C units qualifies under Revenue Procedure 93-27, the question now becomes whether ES NPA has satisfied the underlying requirements of the revenue procedure; namely, whether … this Court and others have frequently adopted the proposition that an actual sale is more persuasive evidence of fair market value than an appraisal, so the proposition that an appraisal is necessary to validate a sale clearly

Gregory J. Podlucky & Karla S. Podlucky

United States Tax Court · May 5, 2022

Respondent has clearly supplied a threshold evidentiary foundation con- necting petitioners to unreported income. See Petzoldt v. … Commissioner, 136 T.C. 432, 438–39 (2011).  28 [*28] failure to meet any one of them prevents a requesting spouse from qualifying for relief”). 15 We have considered all

Manos v. Commissioner

8 T.C.M. 1025 · United States Tax Court · Nov 30, 1949

Testimony of this character is not sufficient to establish the point unless it is supported by a showing of the actual expenditures, their nature, and the other facts necessary to establish their deductibility under the revenue … Having actually paid the sum in question during 1940, it clearly may not claim its deduction in a succeeding year. Cf. Security Flour Mills Co. v. Commissioner, 321 U.S. 281 .

Kooyers v. Comm'r

88 T.C.M. 605 · United States Tax Court · Dec 20, 2004

During that visit, an acquaintance suggested to petitioners that they consider establishing trusts. … There must be a nexus between the expense and the business conducted by the trust to qualify for a tax deduction.

Lewis v. Commissioner

47 T.C.M. 744 · United States Tax Court · Dec 22, 1983

Respondent, on the other hand, claims such sums qualify as "periodic" payments made on account of a marital or family relationship; hance, the payments are includible in petitioner's gross income pursuant to section 71. … Such acts clearly constitute a relinquishment of existing property interests which would support subsequent property settlement payments.

Maimon v. Comm'r

2009 T.C. Summary Opinion 53 · United States Tax Court · Apr 20, 2009

Although petitioner claimed on his 2004 return that he was a statutory employee, he has acknowledged that he does not qualify as a statutory employee as defined in section 3121(d). I. … Intent of the Parties The parties clearly intended to create an employment relationship. The employment agreement expressly identified petitioner as an employee of DHN.

Hastings v. Comm'r

84 T.C.M. 663 · United States Tax Court · Dec 23, 2002

In 1989, petitioner began her horse activity by hiring a well-qualified horse expert to acquire a horse on petitioner’s behalf. The horse so acquired was Misty, a yearling saddlebred. … The taxpayer bears the burden of establishing the requisite profit objective. Rule 142(a); Keanini v. Commissioner, supra at 46; Golanty v. Commissioner, supra at 426.

Bradley J. Bergquist and Angela Kendrick v. Commissioner

131 T.C. No. 2 · United States Tax Court · Jul 22, 2008

OHSUMG’s ability to offer a governmental plan clearly was not a major requirement for the planned consolidation but simply a potential benefit of it. … However, the exception under section 6664(c)(1) can apply to a section 170 deduction only if (1) the claimed value of the property was based on a “qualified appraisal” made by a “qualified appraiser”, and (2) the taxpayer

Kub v. Commissioner

33 T.C.M. 1282 · United States Tax Court · Oct 24, 1974

In some situations, reliance upon a qualified tax adviser may relieve a person of the penalty. May T. Hrobon, 41 T.C. 476 (1964) . However, Mrs. … Kub has failed to show that she made a full disclosure of the facts to a qualified tax adviser; indeed, the evidence fails to show any reliance on anyone for 1962.