Case law

Henry Miller Spring & Mfg. Co. v. Commissioner

34 T.C.M. 1400 · United States Tax Court · Oct 30, 1975

Respondent also disallowed amounts of the deduction taken by petitioner for contributions to its qualified pension plan. … Again we have made no finding based on this testimony, since the record as a whole clearly shows that many of the activities undertaken by Robert were with purchasers who were customers both of Freight Car and of petitioner

Straw v. Commissioner

47 T.C.M. 114 · United States Tax Court · Oct 17, 1983

We believe that there is here a clearly demonstrated lack of prudence by petitioner despite his obvious educational and intellectual qualifications. … This kind of proof is totally inadequate for the purpose of establishing a loss deduction in this Court.

Salzman v. Commissioner

55 T.C.M. 278 · United States Tax Court · Feb 29, 1988

The record clearly establishes that Mr. Salzman leased the computer equipment from Granrich Capital Corp. … The record as a whole establishes that the foregoing conditions were satisfied.

Narragansett Wire Co. v. Commissioner

32 T.C.M. 643 · United States Tax Court · Jun 25, 1973

It is the position of the Service that the prior closing involved a clearly defined substantial error based on an *181 established Service position existing at the time of the previous examination, (Sec. 4.012). Mr. … Petitioner has failed to establish that the remainder of the money paid to Owens was for the ordinary and necessary costs of carrying on a trade or business.

Romanowski v. Comm'r

105 T.C.M. 1379 · United States Tax Court · Feb 20, 2013

The parties agreed that both experts were qualified to testify in this case. 14 Mr. Fritz did not receive sale orders from any of the stables which he sent the samples to. … His testimony is clearly untrue. We believe that Mr. Atherton was similarly dishonest  - 47 - [*47] with petitioners in an attempt to earn their trust. Although Ms.

Keefover v. Commissioner

65 T.C.M. 2999 · United States Tax Court · Jun 24, 1993

Specifically, the Supreme Court of Nebraska has held that the beneficiaries of a trust must be clearly designated or identifiable in the trust instrument. First National Bank in Ord v. … Robert Landrigan was active but does not qualify as an adverse party trustee. Sec. 672(a).

Campbell v. Commissioner

20 T.C.M. 825 · United States Tax Court · Jun 8, 1961

In addition, where there *258 are opportunities for a personal vacation and recreation during travel it is incumbent upon a taxpayer to show clearly that the primary purpose of the particular travel was not for recreation … Petitioner has the burden of establishing that they were not so held.

Knight v. Commissioner

48 T.C.M. 562 · United States Tax Court · Jul 23, 1984

To qualify for the lines of credit petitioner provided AMPI with several financial statements. … In fact, petitioner's credibility as a witness is far from established.

Reynoso v. Comm'r

105 T.C.M. 1161 · United States Tax Court · Jan 22, 2013

When a taxpayer establishes that he paid or incurred a deductible expense but does not establish the amount of the expense, we may estimate the amount of the deductible expense. Cohan v. … To qualify for the tax rate applicable to joint filers, a taxpayer must file a joint return with his spouse pursuant to section 6013. See sec. 1(a)(1); see also Brunner v. Commissioner, T.C.

Estate of Young v. Commissioner

47 T.C.M. 324 · United States Tax Court · Nov 17, 1983

In order to value qualifying real property at its special use value rather than at its fair market value, *124 the executor must elect the application of section 2032A "not later than the time prescribed by section 6075(a … The justification for the late-filing addition set forth in the statutory notice is limited to petitioners' failure to establish reasonable cause.

Beard v. Commissioner

69 T.C.M. 1768 · United States Tax Court · Jan 30, 1995

During the years at issue, petitioner, who was a member of the bars of both North Carolina and the District of Columbia, was qualified to engage in the private practice of law in both of those jurisdictions. … However, with respect to the remaining expenses, respondent maintains that petitioner failed to establish that those expenses were ordinary and necessary.

Nguyen v. Commissioner

81 T.C.M. 1183 · United States Tax Court · Feb 23, 2001

Petitioner will nevertheless fail to qualify as the prevailing party if respondent can establish that respondent’s position in the court and administrative proceedings was substantially justified. … However, that case is clearly distinguishable. There, the Commissioner issued a notice of deficiency before the examination was completed in order to toll the running of the period of limitations.

Harbor Bancorp & Subsidiaries v. Commissioner

105 T.C. No. 19 · United States Tax Court · Oct 16, 1995

In the fall of 1985, an established commercial and residential development company named SBE Development, Inc. … Congress clearly wanted bond issuers to be responsible for meeting the requirements for tax exemption. The Housing Authority certified that the Bonds would qualify for tax exemption.

Burnett v. Commissioner

23 T.C.M. 1917 · United States Tax Court · Dec 4, 1964

The existence of fraud with intent to evade tax must be affirmatively established. Drieborg v. … Knowledge of the petitioner with respect to these expenditures is clearly demonstrated by the testimony of Carmella.

Turnbull, Inc. v. Commissioner

22 T.C.M. 1750 · United States Tax Court · Dec 24, 1963

Carlile, C.P.A., and as to which he rendered a qualified opinion. At no time did either J. … The rule that legal and professional fees paid in connection with the acquisition of capital stock are nondeductible capital expenditures is clearly established. Atzingen-Whitehouse Dairy, Inc., 36 T.C. 173 (1961) .

Schine Chain Theatres, Inc. v. Commissioner

22 T.C.M. 488 · United States Tax Court · Apr 12, 1963

Because of these difficulties, the station was unable to qualify for a broadcast license under FCC requirements. … Patroon had not yet acquired its chief asset and had not become established in business.

Swan v. Commissioner

50 T.C.M. 1256 · United States Tax Court · Oct 7, 1985

Petitioner qualified for the ballot, but lost the election. During the spring and summer of 1978, petitioner maintained a district office at 2210 N. … Clearly, it would be incorrect to charge petitioner with income with respect to the time wasted by the youths and to the disruptive behavior that occurred against petitioner's wishes and in spite of his efforts and those

Allied Stores Corp. v. Commissioner

19 T.C.M. 1149 · United States Tax Court · Sep 30, 1960

In our opinion, the preponderance of the evidence of record clearly establishes the foregoing conclusions and findings of ultimate facts. … The uncontradicted testimony of well qualified witnesses supported by documentary evidence establishes to our satisfaction that *132 the Rollman leases were without value and constituted a definite liability on October 31

Adair v. Commissioner

50 T.C.M. 620 · United States Tax Court · Aug 6, 1985

Section 83(h) clearly provides for a deduction by the person for whom services were performed--in this case Vulcan--equal to the amount petitioners Adair include in income under section 83(a) . … Clearly, the Adair optionees did not view the Option Agreements as contracts of sale or a transfer to them of any property.

Andantech L.L.C. v. Comm'r

83 T.C.M. 1476 · United States Tax Court · Apr 9, 2002

Parmentier, and Mr. de la Barre d’Erquelinnes did not maintain a permanent establishment in the United States. … He wanted cash but agreed to take and hold the RD Leasing preferred stock only in order to qualify the exchange under section 351.