Case law

Bedell v. Commissioner

86 T.C. 1207 · United States Tax Court · Jun 18, 1986

The governing methodology in dealing with these regulations was established by this Court in Larson v. Commissioner, 66 T.C. 159 (1976). … Thus, in accordance with the latter requirement, since the trust must have “more” than half of the two determinative characteristics to qualify as an “association” rather than a trust, it must fail to qualify as such if it

Reiff v. Commissioner

77 T.C. 1169 · United States Tax Court · Nov 30, 1981

Charles received $784 as a distribution under Hale’s tax-qualified profit-sharing plan. … Under these circumstances, petitioners are clearly required to file an income tax return for that year (sec. 6012(a)(1)(A)).

Albert Mark Fonda

United States Tax Court · Jun 23, 2025

In petitioner’s words, this supposed rescission of contract “established my natural birthright and declared myself as the beneficiary, not the trustee for the STATE-created contracts or trusts established … Gross income likewise includes distributions from a qualified retirement plan. See §§ 61, 72(a)(1), 408(d)(1).

Faltesek v. Commissioner

92 T.C. 1204 · United States Tax Court · Jun 6, 1989

(a) Elections of a qualified individual — (1) In general. … * * We hold that the regulations before us, section 1.911-7(a)(2), Income Tax Regs., are valid, whether regarded merely as interpretative or as legislative in character, notwithstanding that, in our view, they are quite clearly

Pierce v. Commissioner

22 T.C. 493 · United States Tax Court · Jun 8, 1954

C. 959 , I conclude that those cases are distinguishable, clearly, from this case, and, also, I find almost nothing to distinguish the facts here from those in Michael Downs, 7 T. C. 1053 . … this Court in the Johnson case and of the Court of Appeals for the Ninth Circuit in the Downs case to the facts here, I would conclude that the petitioner was not a bona fide resident of Iceland and, therefore, does not qualify

Cass v. Commissioner

86 T.C. 1275 · United States Tax Court · Jun 23, 1986

This increased cost is clearly attributable to the exigencies of business. … Of this amount, the parties agree that $173 is allowable, as it was clearly for food consumed by petitioner while on the campus of Cal Tech.

American Food Products Corp. v. Commissioner

28 T.C. 14 · United States Tax Court · Apr 12, 1957

A letter of credit would then be established by the purchaser in petitioner’s favor, payable in New York City, so that petitioner might obtain payment for the merchandise immediately after its delivery to the carrier. … It says that when such a corporation clearly demonstrates that the purchasers of its goods are residents of some South American country, for example, and that the funds which paid for the goods came from them, then the source

Bokum v. Commissioner

94 T.C. 126 · United States Tax Court · Feb 28, 1990

Claim of basis In analyzing whether Margaret qualifies for innocent spouse status on account of the claim-of-basis adjustment, we first consider the requirement in section 6013(e)(1)(B), that petitioners establish that their … The tax saved by the erroneous claim of basis (adjustment of $969,428 out of adjustments totaling $1,124,664) clearly exceeded $400,000 (out of a total deficiency of $513,755.37).

Leib v. Commissioner

88 T.C. 1474 · United States Tax Court · Jun 16, 1987

Therefore, petitioner is clearly liable for the tax imposed by section 4975(a) for the taxable year 1980, the year in which the prohibited transaction occurred. … Title I of ERISA sets forth guidelines and standards governing the establishment and operation of pension plans and also establishes general standards of conduct for plan fiduciaries.

Clair R. Couturier, Jr.

United States Tax Court · Feb 28, 2024

However, the Act establishes a six-year, rather than a three-year, limitations period in this scenario. … In that respect, perhaps section 6501(l)(4) is better analogized to a waiver of sovereign immunity.

McGowan v. Commissioner

67 T.C. 599 · United States Tax Court · Dec 29, 1976

Throughout the taxable year in issue he was an officer and employee of Salter, McGowan, Arcaro & Swartz, Inc., a professional service corporation established and operating according to the laws of Rhode Island. … This petitioner, like other Rhode Island employees subject to this forced contribution to the State of $72 of his wages in any calendar year, was clearly engaged in carrying on a trade or business as an employee.

Austin Co. v. Commissioner

22 T.C. 703 · United States Tax Court · Jun 30, 1954

To achieve its objective, the taxpayer must establish that the excess profits tax computed without the benefit of section 722, Internal Revenue Code, is excessive and discriminatory and it must further establish a fair and … We conclude that the petitioner does not qualify for relief under the provisions of section 722 (b) (4).

California Vegetable Concentrates, Inc. v. Commissioner

10 T.C. 1158 · United States Tax Court · Jun 23, 1948

cent of the amount claimed under section 722 from the deficiency here being redetermined, the Commissioner may assess it and is, therefore, able to demand payment — and the taxpayer will have secured only temporarily the immunity … (a) In General. — The Secretary of the Treasury is authorized and directed to establish a credit to the account of each taxpayer subject to the tax imposed under this sub-chapter, for each taxable year ending after December

Lincoln Electric Co. v. Commissioner

17 T.C. 1600 · United States Tax Court · Mar 26, 1952

Petitioner has properly assumed the burden of establishing the fact of reasonableness. … The record clearly establishes that petitioner’s incentive system materially contributed to increased productivity, enhanced earnings, reduced selling prices, avoided labor strife and work stoppages, and developed and retained

Whitcomb v. Commissioner

81 T.C. 505 · United States Tax Court · Sep 21, 1983

The record indicates that petitioner was not assigned any "risk rating,” but it does not establish that a "risk rating” would not have been assigned in the absence of satisfactory examination reports by the two physicians … (Part 2) 550-551. 9 In the circumstances, taking into account the agreement of both parties on this matter, as supported by the clearly articulated understanding of the relevant committees of both houses of Congress, which

Estate of Mapes v. Comm'r

99 T.C. 511 · United States Tax Court · Oct 29, 1992

to a qualified heir of the decedent. … The phrase “qualified use”, as used above, is defined by see tion 2032A(b)(2) to mean the following: (2) Qualified use. — For purposes of this section, the term “qualified use” means the devotion of the property to any of

Brown-Forman Corp. v. Commissioner

94 T.C. 919 · United States Tax Court · Jun 25, 1990

In order to qualify as a DISC, at least 95 percent of a corporation’s gross receipts must be export related (“qualified export receipts”), and at least 95 percent of the corporation’s assets must be export related (“qualified … Section 1.993-6, Income Tax Regs., thus clearly provides that amounts properly treated as costs of goods sold or as deductible expenses may not be subtracted from sales proceeds in determining “gross receipts.”

Belser v. Commissioner

10 T.C. 1031 · United States Tax Court · Jun 7, 1948

But: * * * The Act did not create an immunity from federal taxation, but merely protected one which had existed under abandoned interpretations of the law. Coates v. United States, supra [11 Fed. (2d) 609 (C. C. … And, while she made an affidavit in 1935 that she had dropped it in a mail box at the National Loan & Exchange Bank, the qualified manner of her testimony on the witness stand indicates rather an inference of mailing based

Combrink v. Comm'r

117 T.C. 82 · United States Tax Court · Aug 23, 2001

In respondent’s view, the evidence fails to establish that the liability released by COST was incurred to acquire the transferred LINKS stock. … Second, the attribution rules similarly prevent the subject transaction for qualifying for sale treatment under section 302(b)(2).

Nammack v. Commissioner

56 T.C. 1379 · United States Tax Court · Sep 29, 1971

Nammack filed a joint return for 1965 and that their failure to qualify for a deduction under section 214 works to the disadvantage of each of them. … To be sure, petitioner has presented a strong equitable argument to establish that her position is just, and it may well be that Congress did not go far enough.