Case law

Rosenberg v. Commissioner

54 T.C.M. 392 · United States Tax Court · Aug 31, 1987

Further, respondent contends that petitioner failed to establish any basis in the entity. … However, in the case before us, petitioner, as in Green, attempted to recharacterize a passive investment into a trade or business in order to qualify for deductions under sec. 174 .

Coggin v. Commissioner

65 T.C.M. 2623 · United States Tax Court · May 17, 1993

Although the return receipt attached to the outside of the certified mailing envelope had language indicating the correspondence was mailed *265 to the chief of the Examination Division, the address on the envelope clearly … The Court conditions or qualifies references to the notes as "purported" or "would be issued" for the reason that the notes were never introduced into evidence and, since Mr.

Tharp v. Commissioner

57 T.C.M. 1190 · United States Tax Court · Aug 7, 1989

Tharp qualifies as an "innocent spouse" under section 6013(e). … In sum, we conclude that petitioners have failed to establish that Mrs.

Hospital Corporation of America and Subsidiaries v. Commissioner

107 T.C. No. 8 · United States Tax Court · Sep 17, 1996

)  - 27 - qualified banks use to determine the maximum amount they may add to their reserves for bad debts. … Does the Legislative History Clearly Reveal Congressional Intent as to the Formula To Apply?

Gross v. Commissioner

80 T.C.M. 648 · United States Tax Court · Nov 7, 2000

The record in this case establishes that petitioner made a bona fide claim of defamation against Okabena. … Petitioner was qualified for his position; indeed, petitioner was employed at Okabena for 16 years and received at least two promotions during that period.

Galistel v. Commissioner

35 T.C.M. 1107 · United States Tax Court · Aug 16, 1976

The record herein does not establish what was his residence at the time he filed his petition in the present case. Petitioner was employed by Dynalectron as a member of two field teams during 1969. … 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.

Estate of Semone Grossman, Richard M. Frome, Preliminary

United States Tax Court · May 27, 2021

Thus, “absent any New York statute expressing clearly the Legislature’s intent to regulate within this State marriages of its domiciliaries solemnized abroad, there is no ‘positive law’ in” New York barring the recognition … It is well established that capacity to marry is a prerequisite for marriage and that the prerequisites for marriage are also determined by the place of celebration.

CMEM, Inc. v. Commissioner

66 T.C.M. 1241 · United States Tax Court · Nov 15, 1993

Held , further , Evangelia Theodoulou does not qualify for innocent spouse treatment within the terms of sec. 6013(e), I.R.C. 13. … In order to qualify Evangelia for relief as an innocent spouse, petitioners *607 must establish: (A) A joint return has been made under this section for a taxable year, (B) on such return there is a substantial understatement

Kappenberg v. Commissioner

67 T.C.M. 3132 · United States Tax Court · Jun 27, 1994

Failure to satisfy any one of these requirements will prevent the spouse from qualifying for "innocent spouse" relief. Stevens v. Commissioner , 872 F.2d 1499 , 1504 (11th Cir. 1989) , affg. T.C. … The doubtful accuracy of the return, coupled with Mr. *322 Abrash's deliberate evasiveness and extravagant spending habits for 1981, clearly put petitioner on notice that she should inquire further. Cf. Hayman v.

Coastal Expanded Metal Co. v. Commissioner

55 T.C.M. 101 · United States Tax Court · Feb 18, 1988

In connection with the name change and qualifying the corporation to do business in Florida, Battin and Minor engaged the services of a Pensacola attorney named Joe Hosner. Mr. … We thus find that the proprietary of the addition to tax for fraud provided by section 6653(b) has been clearly and convincingly proved by respondent.

Walstatter v. Commissioner

63 T.C.M. 2389 · United States Tax Court · Mar 16, 1992

And if as a result of a final and binding judicial determination to the contrary, or because of some subsequent change in the governing law or its authoritative interpretation, it is established in the future that any or … In Salmon , the payments were not designated as child support, whereas the divorce judgment in the instant case clearly denominates the $ 300 weekly payment as child support.

Ross v. Commissioner

35 T.C.M. 573 · United States Tax Court · Apr 22, 1976

The evidence of record does not establish their residence at the time they filed their petition in the instant case. … The per diem payments were "undeniable accessions to wealth, clearly realized and over which the [petitioner had] complete dominion," ( Commissioner v.

Shore v. Commissioner

18 T.C.M. 721 · United States Tax Court · Aug 27, 1959

Milliken, approached the Cuban distributors of Chrysler products with the proposition that a Cuban shipping corporation be formed which would join the conference and thus qualify as to the Chrysler Corporation's requirement … Clearly the engine *105 replacement expenditures did not have the effect of improving the vessel or adding to its value or useful life.

Estate of Moorshead v. Commissioner

14 T.C.M. 848 · United States Tax Court · Jul 29, 1955

Moorshead, Jr., are the duly qualified and acting executors of the decedent's estate. For 1948 the decedent and Hannah W. Moorshead, his wife, filed a joint income tax return. … Whatever may have been the reason for the decedent's failure in this respect, the evidence clearly shows that despite Austin's repeated declarations made over the years 1939 through 1947 to repay decedent, the decedent in

Ballard v. Commissioner

71 T.C.M. 2120 · United States Tax Court · Feb 20, 1996

Sometimes the chartering party will be qualified to operate the boat and may not need a captain or crew. … Clearly, Ballard Marine was unsuccessful in the charter business. Nevertheless, petitioner did not consider a general reduction in prices to try and attract more business.

Williford v. Commissioner

64 T.C.M. 422 · United States Tax Court · Aug 10, 1992

The Brooklyn Museum of Art is a section 501(c)(3) organization qualifying as a charitable organization under section 170(a)(1) and (c) in 1984. … Charles Peavy (Peavy), all have well-established expertise in *491 the field of the arts relevant to the object at issue here.

Gaskins v. Commissioner

71 T.C.M. 3165 · United States Tax Court · Jun 11, 1996

Had the petitions clearly raised innocent spouse claims, Attorney Riley would have had a conflict of interest in representing both petitioner husbands and petitioner wives. … To establish eligibility for innocent spouse relief, a taxpayer must establish that: (1) A joint Federal income tax return was filed; (2) there is a substantial understatement of tax attributable to grossly erroneous

Whistleblower 972-17W

United States Tax Court · Dec 21, 2023

With respect to factual matters, this includes accepting the agency’s determinations so long as they are not clearly erroneous. See Kasper, 150 T.C. at 23 (citing Fargo v. … Ct. at 2569), which includes accepting the WBO’s factual determinations so long as they are not clearly erroneous, see Kasper, 150 T.C. at 23.

Walton Mill, Inc. v. Commissioner

31 T.C.M. 75 · United States Tax Court · Jan 31, 1972

Petitioner's efforts to acquire Monroe Mills, Inc., were continuous and persistent and such efforts clearly antedate the taxable years in issue. … Ordinarily, buildings and structural components thereof do not qualify as section 38 property.

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

132 T.C. No. 11 · United States Tax Court · Apr 23, 2009

Nevertheless, petitioner signed a return which clearly shows that Mr. Porter received an IRA distribution during 2003. Despite Mr. … Clearly, section 6404(h)(1) is the high-water mark of congressional clarity on this issue of standard of review.