Case law

W.B. Lasher Co. v. Commissioner

51 T.C.M. 1234 · United States Tax Court · Jun 18, 1986

Commissioner, 76 T.C. at 13 , we reiterated the four prong standard established in Matthews. … The Court of Appeals for the Ninth Circuit has clearly established that trustee independence and the degree of control retained by the transferor are critical factors in transfer-leaseback transactions. May v.

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.

Cooper v. Commissioner

48 T.C.M. 385 · United States Tax Court · Jun 27, 1984

If respondent becomes aware that the taxpayer has established a different residence, the notice of deficiency must be sent to that address. Frieling v. Commissioner, supra at 49 ; Keeton v. Commissioner, supra at 382 . … In addition respondent did not have a return address on file and the record did not indicate that respondent had any other address that would otherwise qualify as petitioner's last known address.

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

Hunt v. Commissioner

59 T.C.M. 635 · United States Tax Court · May 22, 1990

By raising the at risk issue for the first time only 10 days before trial, respondent clearly failed to give fair notice to petitioners N. B. and W. H. Hunt. … We have found that the exchange of Lamar's DTSC stock for Tampa Bay stock qualified for nonrecognition treatment under section 354(a)(1) .

Comtec Sys. v. Commissioner

69 T.C.M. 1581 · United States Tax Court · Jan 9, 1995

Petitioner clearly intended to pay Vernon and Reda Beard in fiscal year 1988 for services rendered in prior years. ii. … Vernon Beard's duties as petitioner's chief executive officer were clearly more demanding than those of a senior engineer.

Proctor v. Commissioner

42 T.C.M. 725 · United States Tax Court · Aug 17, 1981

This rule was clearly set forth in Cleaver v. … Proctor clearly relinquished his personal dominion and control over these funds.

Intervest Enterprises, Inc. v. Commissioner

30 T.C.M. 1056 · United States Tax Court · Sep 27, 1971

In this frame of reference, although clearly not deductible in fiscal 1963, this amount is properly chargeable to petitioners' costs. 10 Cf. Richmond Television Corporation v. … Clearly, if, in fact, Associates had a right to receive shares at $1 per share pursuant to an original subscription, this would have been a material fact which should have been stated.

Los Angeles County Remount Asso. v. Commissioner

27 T.C.M. 1035 · United States Tax Court · Sep 23, 1968

Membership was apparently open to any qualified person in Los Angeles County. … Also it is clear from the provisions of section 511 that the fact that an organization has unrelated business income does not cause that organization not to be exempt from Federal income tax if it comes clearly within one

Disabled Veterans Service Foundation, Inc. v. Commissioner

29 T.C.M. 202 · United States Tax Court · Feb 19, 1970

or accident and by those means to help bring about a greater appreciation by Employers of the important social and economic advantages obtained by employing physically handicapped persons for jobs for which they remain qualified … It clearly is not sufficient, in and of itself, to accomplish unification. (3) The November 10, 1961 trust agreement is silent as to the transfer of the assets of the Thrift Stores to the IllinoisDAV.

Home News Publishing Co. v. Commissioner

28 T.C.M. 834 · United States Tax Court · Aug 13, 1969

One exception to the general billing procedure established by Home News and Caribbean was that followed with regard to Zig Zag. … of either organization's business so as to qualify for ordinary, as opposed to capital, loss treatment. *165 Cf.

Niblock v. Commissioner

27 T.C.M. 1381 · United States Tax Court · Nov 13, 1968

If the debt bears a proximate relationship to a trade or business, it qualifies as a business bad debt. … Petitioner has failed to establish the necessary proximate *63 relationship between the transfer of his airplane and his trade or business of being an employee of Aero-Marine.

Lucia v. Commissioner

61 T.C.M. 1982 · United States Tax Court · Feb 27, 1991

To qualify under section 66(c) petitioner must satisfy all four of the following conditions: (1) she must not have filed a joint return with Mr. … On the contrary, the record clearly establishes that a substantial portion of the funds in the eight accounts was used to benefit the community. Accordingly, we hold for respondent on this issue. 3.

Powers v. Comm'r

98 T.C.M. 318 · United States Tax Court · Oct 5, 2009

Clearly by looking at the trial log one can see that the respondent filed the day after on July 21, 2006 therefore putting the Commissioner in Default under Tax Court Rule 123 DEFAULT AND DISMISSAL (a) … Is it not true that one must be qualified under a job description  - 35 - to be able to do a particular job within the I.R.S. with defined and limited powers created

BECK v. COMMISSIONER

82 T.C.M. 738 · United States Tax Court · Oct 9, 2001

However, the statute requires that the separate structure be used exclusively for business purposes in order to qualify for the deduction. Mr. … Although respondent is not required to establish fraud beyond a reasonable doubt, the "clear and convincing" standard requires that he establish fraud by more than a preponderance of the evidence. Kellett v.

Webb v. Commissioner

30 T.C.M. 329 · United States Tax Court · Apr 22, 1971

As a result of the cancellation of his contract with Air Reduction Co., Inc., on May 28, 1963, petitioner began seeking other methods of self-employment to support himself and he traveled to Europe to establish contacts and … he had determined that the $14,500 received by petitioner from Air Reduction Co., Inc., in 1963 in settlement of a contractual claim for wages constituted taxable income and had further determined that this sum did not qualify

Smith v. Commissioner

22 T.C.M. 1146 · United States Tax Court · Aug 23, 1963

Still another factor which tends to establish the existence of a trade or business as opposed to a mere liquidation and that sales were made in the ordinary course of petitioners' trade or business is a making of further … In our opinion both cases are clearly distinguishable.

Cameron W. Bommer Revocable Trust v. Commissioner

74 T.C.M. 346 · United States Tax Court · Aug 20, 1997

Respondent contends that the evidence fails to demonstrate that Ronald was uniquely qualified for any of his responsibilities at CamVic such that there was a bona fide business need to retain him. … The facts in the present case are clearly distinguishable from those in cases where fixed price agreements were upheld. For instance, in Estate of Littick v.

Semel v. Commissioner

24 T.C.M. 1176 · United States Tax Court · Aug 27, 1965

Section 215 of the Code allows the taxpayer to deduct from his income any payments made during the year which qualify as alimony within the meaning of section 71 . … The burden is on the taxpayer to prove that the facts bring his case clearly within the deduction provisions of the statutes. Commissioner v. Heininger, 320 U.S. 467 (1943) .

Cohen v. Commissioner

42 T.C.M. 312 · United States Tax Court · Jul 2, 1981

Procter & Gamble , 356 U.S. 677 , 681 (1958) . 2 *419 In 1945, the established tradition of grand jury secrecy was codified in Rule 6(e) of the Federal Rules of Criminal Procedure , 3 which provides generally that disclosure … The IRS clearly recognized this constraint on many occasions prior to the initial efforts to acquire even a limited 6(e) order in 1975.