Case law

Sharer v. Commissioner

71 T.C.M. 2266 · United States Tax Court · Feb 29, 1996

- 14 - To qualify as the "prevailing party", the taxpayer must establish that (1) the position of the United States in the proceeding was not substantially justified; (2) the taxpayer … The record of the case clearly shows that respondent's litigation position was reasonable.

Wolf v. Commissioner

67 T.C.M. 2327 · United States Tax Court · Mar 2, 1994

Petitioner and Morris Wolf opened a bank account in France and established credit at various marinas and ship chandler stores in southern France. … Respondent denied generally all allegations of the petition not specifically admitted, qualified, or denied. The allegations were, therefore, expressly denied.

Bjelk v. Commissioner

75 T.C.M. 2259 · United States Tax Court · May 11, 1998

Because petitioner failed to present books and records, respondent had authority to compute petitioner's income by whatever method clearly reflects income. Sec. 446; Meneguzzo v. … Petitioner failed to pay estimated tax during all the years in issue, and he has offered no evidence to show that he qualifies for one of the exceptions provided in section 6654(e).

Pacific Management Group, BSC Leasing, Inc., Tax Matters Partner v. Commissioner

2018 T.C. Memo. 131 · United States Tax Court · Aug 20, 2018

Nor is there any evidence to establish how such reimbursements were supposed to have been calculated. … Respondent has clearly established an evidentiary foundation to shift the burden to petitioners. The five principals owned 100% of the Water Companies’ stock.

Mayors v. Commissioner

48 T.C.M. 680 · United States Tax Court · Jul 31, 1984

Respondent employed Arthur Gee, a qualified expert real estate appraiser, for purposes of estimating the fair market value of the Avon Lane residence. Mr. … We must therefore conclude that petitioner has failed to establish that she possessed any enforceable rights in Dr. Averna's property upon the termination of their relationship.

Colette Branch

United States Tax Court · Jun 17, 2026

Absent manifest injustice, we “will not permit a party to a stipulation to qualify, change, or contradict a stipulation in whole or in part.” Rule 91(e). … Rent The parties did not clearly identify the total 2015 rent expenses in dispute.

Woo v. Commissioner

22 T.C.M. 1412 · United States Tax Court · Oct 10, 1963

We are not bound to accept testimony which clearly appears to be highly improbable or manifestly unreasonable. Frank Imburgia, supra. … The record clearly shows that petitioner omitted interest income from his returns for each of the years 1948 through 1955.

Porter v. Comm'r

110 T.C.M. 1 · United States Tax Court · Jul 1, 2015

Computers are listed property unless they are used exclusively at a regular business establishment and are owned or leased by the person operating such establishment. Sec. 280F(d)(4)(A)(iv), (B); Whalley v. … Substitutes for returns filed by the IRS under section 6020(b) do not qualify as returns for section 6651(a)(1) and (f) purposes. Sec. 6651(g)(1).

Reinach v. Commissioner

24 T.C.M. 1605 · United States Tax Court · Oct 29, 1965

Venture Options, Inc., hereinafter referred to as Venture, was incorporated under the laws of the State of Delaware on January 23, 1959, and was qualified to do business in New York. … However, under the facts here, respondent was clearly not barred from determining the deficiency resulting from the disallowance of the tentatively allowed net operating loss carryback.

Square D Company and Subsidiaries v. Commissioner

121 T.C. No. 11 · United States Tax Court · Sep 26, 2003

Meyer’s findings under this approach to the ascertainment of reasonable compensation in 1992 has not been clearly established, and we reject them. A third external analysis performed by Ms. … Francis, Free, Hite, and Pugh was 178, 367, 245, and 384 percent, respectively, we conclude that petitioner has failed to establish clearly and convincingly that any portion of the Retention Payments or disputed 1991 SRP

Estate of Stubblefield v. Commissioner

42 T.C.M. 342 · United States Tax Court · Jul 6, 1981

We emphasize that we express no opinion on whether the payment of a fair rental under the circumstances presented herein should be treated as a surrender of any previously *422 retained interest otherwise qualifying under … The record establishes that decedent had little, if anything, to do with caring for the cattle during the several years preceding the gifts.

Ertz v. Comm'r

93 T.C.M. 696 · United States Tax Court · Jan 24, 2007

Among the requirements for judicial estoppel to be invoked, a party’s current litigating position must be “clearly inconsistent” with a prior litigating position. Id. at 750-751. … Cochran determined that petitioner did not qualify for an offer-in-compromise.

The Coca-Cola Company, and Includible Subsidiaries v. Commissioner

106 T.C. No. 1 · United States Tax Court · Jan 4, 1996

--For purposes of this section-- * * * * * * * (2) Qualified Possession Source Investment Income. … Respondent asks this Court, in effect, to rewrite the regulations in order to avoid a result which Q&A-12 clearly requires.

H Group Holding, Inc. v. Commissioner

78 T.C.M. 533 · United States Tax Court · Oct 5, 1999

The previously established $10,000 fee per hotel, however, was not changed. … Under the program, a general manager could qualify for a monetary award, which was paid by the employing hotel.

Estate of Wayne C. Bongard, James A. Bernards, Personal Representative v. Commissioner

124 T.C. No. 8 · United States Tax Court · Mar 15, 2005

Bongard Qualified Terminable Interest Property Trust (QTIP Trust). The QTIP Trust agreement was drafted by Mr. Fullmer. … Clearly, decedent was not adverse to establishing trusts, nor is there evidence that would establish how a limited partnership interest in BFLP provided decedent with greater flexibility than he already possessed by holding

Robert E. Wadlow and Connie v. Wadlow v. Commissioner

112 T.C. No. 18 · United States Tax Court · May 11, 1999

Such an election allows additional time for a taxpayer to qualify for a statutory presumption that his activity was engaged in for profit. … We agreed with the Commissioner, holding: Under the principles established by the Supreme Court in Lewis v.

JAROFF v. COMMISSIONER

72 T.C.M. 1361 · United States Tax Court · Nov 27, 1996

In view of the disproportionately large tax benefits claimed on petitioners' Federal income tax returns, relative to the dollar amounts invested, further investigation of the Partnership transactions clearly was required … In the instant consolidated cases, petitioner maintains that he reasonably relied upon Tucker as a qualified adviser on this matter.

Wineberg v. Commissioner

20 T.C.M. 1715 · United States Tax Court · Dec 14, 1961

Louis Rodakowski, a Catholic priest at the Sacred Heart Church in Newport, Oregon, qualified as executor of Peter J. Maesfrancx's estate. … The documents disclose clearly that there has been an erasure of green typing over which the black type has been imposed.

French v. Commissioner

59 T.C.M. 966 · United States Tax Court · Jun 25, 1990

In order to qualify to fly this type of airplane, petitioner was required to take additional in-flight training during 1984 in the areas of instrument landings and navigation techniques. … Clearly this is negligent and petitioners are liable for the addition to tax under section 6653(a)(1).

Estate of Lauder v. Commissioner

68 T.C.M. 985 · United States Tax Court · Oct 19, 1994

With this development apparently in mind, petitioner goes on to argue that petitioner has clearly satisfied its burden of showing that the deficiency is incorrect. … Petitioner firmly established that the Lauders intended to maintain EJL as a privately held, family-controlled company.