Case law

Hearn Department Stores, Inc. v. Commissioner

23 T.C. 266 · United States Tax Court · Nov 19, 1954

In addition, petitioner adopted a policy of operation which, the record clearly shows, wise department store operators would never adopt. … There is statutory provision for application of the so-called 2-year push-back rule for qualifying factors arising under section 722 (b) (4), but no such provision exists for qualifying factors arising under section 722 (

Petzoldt v. Commissioner

92 T.C. 661 · United States Tax Court · Mar 29, 1989

Muniz testified at the trial under a grant of immunity pursuant to an arrangement with the U.S. Attorney, Tucson, Arizona. The terms of the grant of immunity are not in the record. … which clearly reflects the full amount of income received.

General Signal Corp. v. Commissioner

103 T.C. 216 · United States Tax Court · Aug 22, 1994

and other qualified direct costs. … Petitioner, however, asserts an interpretation of section 419A(c)(2) that clearly would allow the taking of premature deductions for expenses that have not been incurred.

Toner v. Commissioner

71 T.C. 772 · United States Tax Court · Feb 12, 1979

Clearly, the petitioner’s education in 1973 achieved much more than merely maintaining her skills as required by her employer. … The Commissioner has not, in fact, undertaken to establish the minimum educational requirements for St.

Paul v. Commissioner

77 T.C. 755 · United States Tax Court · Oct 5, 1981

Petitioner argues that this language creates a blanket exemption immunizing the entire Alaska Native Fund from Federal, State, or local taxation "to the extent that it is distributed to qualified natives — in any manner.” … This would clearly be an untenable result.

LeFever v. Commissioner

103 T.C. 525 · United States Tax Court · Oct 26, 1994

that the IRS “clearly was on notice of the fact that the election was invalid”. … Petitioners never clearly articulated their argument until the trial. The issue was not clearly raised in the pleadings, but the Court finds that it was tried by consent of the parties.

Pittsburgh & Weirton Bus Co. v. Commissioner

21 T.C. 888 · United States Tax Court · Mar 16, 1954

However, the establishment of a qualifying factor does not mean that the petitioner is automatically entitled to relief. … Assuming, arguendo, that such a claim is presented, the petitioner has failed to establish any qualifying factors other than those claimed to qualify it under section 722 (b) (4).

Bent v. Commissioner

87 T.C. 236 · United States Tax Court · Jul 28, 1986

Although petitioner did not have an education degree, the board believed that, with his background and experience in the electronics industry, he was well-qualified to teach an electronics course at McKean. … established.

Peters v. Commissioner

21 T.C. 55 · United States Tax Court · Oct 15, 1953

An organization devoted primarily to social ends does not qualify, but social welfare is a very different thing. The term “social” is narrow and primarily self serving. … The evidence clearly shows that the dominant purpose in establishing and maintaining the Foundation was to provide convenient swimming and recreation facilities for all persons residing in Cold Spring Harbor school district

Garwood v. Commissioner

62 T.C. 699 · United States Tax Court · Aug 28, 1974

Moreover, the record clearly supports the conclusion that the education which gave rise to the expense in issue qualified the petitioner for a new trade or business. … Ford, 56 T.C. 1300 (1971), affd. 487 F. 2d 1025 (C.A. 9, 1973), in which we found that an individual had become established in the trade or business of being a teacher and allowed a deduction for his continued educational

Central Produce Co. v. Commissioner

18 T.C. 267 · United States Tax Court · May 13, 1952

Black, Judge: Petitioner’s assignments of error do not identify very clearly what statutory grounds it relies upon for relief under section 722 of the Code. … Even if we assume that the change in transportation methods which petitioner put into effect in 1939 qualifies as a change under (i) above, it clearly does not qualify under (ii) above.

Basic Bible Church v. Commissioner

74 T.C. 846 · United States Tax Court · Jul 28, 1980

Clearly, we are not faced with a procedural situation “squarely in point” with the Ninth Circuit’s decision in Weimerskirch. … Clearly, despite its also serving religious and charitable purposes, petitioner exists to a great extent to serve the private benefit of the Duvals.

Gold Seal Liquors, Inc. v. Commissioner

28 T.C. 471 · United States Tax Court · May 28, 1957

It urges that there are four factors which qualify Component Gold Seal for relief under section 722 (b) (4), and that it has established that, for those 2 years, a fair and just amount representing normal earnings to be used … The parties have stipulated that Acquiring Gold Seal qualifies as an acquiring corporation imder section 740 (a) (4) of the Internal Revenue Code of 1939; that Component Gold Seal and its subsidiary corporation, Famous, qualify

Estate of Penney v. Commissioner

59 T.C. 102 · United States Tax Court · Oct 17, 1972

On that date the Huntington Bank was trustee and the members of the advisory committee established by the trust consisted of Milton H. … We find no intention clearly expressed in decedent’s testamentary scheme that the widow’s share be exonerated from the burden of the estate tax.

Bailey v. Commissioner

60 T.C. 447 · United States Tax Court · Jun 18, 1973

The cardiorenal training program at the hospital was established to instruct the trainees in the procedures of hemodialysis and kidney allografting in order that they might one day be qualified to serve on the staff of any … highly qualified employees on their staffs.

Baker v. Commissioner

4 T.C. 307 · United States Tax Court · Nov 14, 1944

Petitioner, a United States district judge, held taxable under the Public Salary Tax Act of 1939, which does not clearly violate Article III, section 1, of the Constitution in so far as it subjects to income taxes the salary … of a Federal district judge who was appointed and qualified as such on April 3, 1921, when the 1918 Act subjecting such salary to that tax was in effect.

Warner v. Commissioner

69 T.C. 995 · United States Tax Court · Mar 28, 1978

In our opinion the regulations applicable here clearly come within the ambit of respondent’s authority to implement the congressional mandate in a reasonable manner. … However, it is well established that deductions are matters of legislative grace, New Colonial Ice Co. v.

Bazley v. Commissioner

4 T.C. 897 · United States Tax Court · Feb 28, 1945

On the other hand, neither does this fact establish that the stockholders have received a dividend. On that issue the fact is colorless. … For a subsequent redemption of the bonds would not only fail to qualify as the equivalent of a taxable dividend under 115 (g), but would fall precisely within the terms of section 117 (f) as an item of capital gain, 4 with

Davenport v. Commissioner

70 T.C. 922 · United States Tax Court · Sep 14, 1978

Section 1244(c) defines the term “section 1244 stock” by establishing certain requirements, only one of which is in issue. … Clearly, petitioner also had a significant investment motive. We are further persuaded by other facts.

Burton v. Commissioner

99 T.C. 622 · United States Tax Court · Dec 17, 1992

Consequently, under either the majority’s approach in Gittens or Judge Tannenwald’s approach, petitioners failed to establish that the distributions qualified as lump-sum distributions. Cf. Smith v. … Petitioners failed to establish that the distributions qualify as lump-sum distributions for a second reason.