Case law

Grant-Jacoby, Inc. v. Commissioner

73 T.C. 700 · United States Tax Court · Jan 16, 1980

In that case, the petitioner established an educational benefit plan, whereby the qualifying children of its key employees would receive cash benefits while attending a college or university. … In this respect, its only argument was that the plan was established for and served substantial business purposes.

Pepcol Mfg. Co. v. Commissioner

98 T.C. 127 · United States Tax Court · Feb 5, 1992

These factors resulted in the inability of boxed-beef fabricators to utilize or dispose of the entire volume of animal bones through established commercial channels. … II, 79 Stat. 992 (1965), which clearly indicates that solid waste includes animal bones.

Law Office of John H. Eggertsen P.C. v. Commissioner

142 T.C. No. 4 · United States Tax Court · Feb 12, 2014

Section 2032A(f)(1) involved in Stovall provides in pertinent part that if qualified real property ceases to be used for a qualified use, “[t]he statutory period for the assessment of any additional tax under subsection … real property ceased to be used for a qualified use.

Hackl v. Comm'r

118 T.C. 279 · United States Tax Court · Mar 27, 2002

Hence, even the first receipt of income prong has not been established on the facts before us. … Commissioner, 93 T.C. 181, 195 (1989) (holding that stipulations are properly disregarded where clearly contrary to evidence contained in the record).

Nehi Beverage Co. v. Commissioner

16 T.C. 1114 · United States Tax Court · May 17, 1951

in the acquisition of other property similar or related in service or use to the property so converted, * * The necessity for such compliance in order to secure the benefits of the non-recognition of gain provisions is clearly … The action of the board of directors in forfeiting the deposit established the occurrence of the condition subsequent and effected the sale.

Estate of Pfeifer v. Commissioner

69 T.C. 294 · United States Tax Court · Nov 28, 1977

Any principal and any accrued or undistributed net income not effectively appointed by my wife shall be added to the residuary trust established by SECTION THREE hereof, to be administered as a part thereof. … Respondent’s argument is that the quoted phrase is superfluous if the section had contemplated that a general power of appointment would qualify.

Norwest Corp. v. Commissioner

108 T.C. 358 · United States Tax Court · Apr 30, 1997

Clearly, a computer program is not inextricably bound to any single tangible medium. II. Case Law Beginning in 1988, this Court held in Ronnen v. … I find no compelling reason in the instant setting to depart from the view that computer software does not qualify for the investment tax credit, especially when because of firmly established jurisprudence taxpayers (other

Estate of Ellman v. Commissioner

59 T.C. 367 · United States Tax Court · Dec 5, 1972

In our judgment the Glen case is clearly distinguishable — factually and legally — from the instant case. … The Court of Appeals, in affirming the conclusion on this issue, said at pages 578-579: We cannot say that this finding is clearly erroneous.

Maloney v. Commissioner

93 T.C. 89 · United States Tax Court · Jul 25, 1989

We agree with petitioners that the exchange qualifies under section 1031. … Liquidating its investment is in fact clearly what Van intended to do, and did do. Respondent appears to have confused two senses of “liquidate”.

Tanenbaum v. Commissioner

58 T.C. 1 · United States Tax Court · Apr 4, 1972

The petitioner does not qualify for the exclusion under any of these tests. … In the alternative, petitioner contends that the Commissioner’s regulations are discriminatory in denying to him the exclusion solely because his religious faith has no established hierarchy.

Farmers Cooperative Co. v. Commissioner

33 T.C. 266 · United States Tax Court · Nov 17, 1959

The foregoing decisions indicate that an allocation of earnings by a cooperative to its patrons cannot qualify as a true patronage dividend unless (1) the allocation was made pursuant to a legal obligation which existed at … The fact that a patronage refund was accrued by the cooperative in favor of its patron is not alone sufficient to establish the excludibility of the refund.

Zellerbach v. Commissioner

9 T.C. 89 · United States Tax Court · Jul 22, 1947

under local law to obtain income or compel a distribution of income” (Regulations 111, sec. 29.162-2 (b)), stating: The legatees did have the privilege of petitioning the court, which they did not exercise, and if they had established … Chick, the son of decedent, who was named both as executor and trustee under the will, immediately qualified as executor and shortly thereafter qualified as trustee.

Legg v. Commissioner

57 T.C. 164 · United States Tax Court · Nov 1, 1971

Wells & Wade Fruit Co., the purchaser of petitioners’ orchard property, is a well-established corporation located in Wenatchee, Wash. … To reach any other result would clearly frustrate the intent of Congress in enacting section 453 (d).

Knollwood Memorial Gardens v. Commissioner

46 T.C. 764 · United States Tax Court · Sep 28, 1966

sale was $1,800 to qualify for installment reporting. … (Manny) Kolkey, supra; and Gooding Amusement Co., 23 T.C. 408 (1954), affd. 236 F. 2d 159 (C.A. 6, 1956), all decided many years after Kensico and Forest Lawn, have clearly established the proposition that an interest which

Polster v. Commissioner

31 T.C. 874 · United States Tax Court · Jan 28, 1959

One of the respondent’s contentions is that the bequest in dispute is clearly a conditional bequest, the enjoyment of which is contingent upon a devisee’s putting up 75 per cent of the cost of a church structure (including … The deduction claimed under section 812(d) would not be allowable under this broad contention because the petitioners have failed to show that all of the churches in such class have qualified, or would qualify, as the type

Pied Piper Shoe Co. v. Commissioner

28 T.C. 499 · United States Tax Court · May 28, 1957

First, the temporary and unusual character of the circumstance or event must be clearly established. … This is not a physical event such as would qualify the petitioner for relief under section 722 (b) (1).

Niedermeyer v. Commissioner

62 T.C. 280 · United States Tax Court · Jun 6, 1974

An 82.96-percent interest clearly is sufficient to dominate and control the policies of the corporation. … to us a firm and fixed plan in which all the steps are clearly integrated.

Bakken v. Commissioner

51 T.C. 603 · United States Tax Court · Jan 13, 1969

Commissioner disallowed the claimed deduction with the explanation: It is held that the amount of $1,583.00 which represents your expenses while attending the University of Santa Clara School of Law in the year 1965 does not qualify … Such expenditures are clearly nondeductible under the 1967 regulations.

Winokur v. Commissioner

90 T.C. 733 · United States Tax Court · Apr 21, 1988

The Carnegie Institute is a qualifying tax-exempt organization under section 501(c)(3). … Petitioner is an individual with a long and established reputation and expertise in, and devotion to, the specific artists who created the works in question. He has collected their works for over 40 years.

Woodral v. Commissioner

112 T.C. 19 · United States Tax Court · Jan 12, 1999

Additionally, the evidence does not establish that the interest was excessive in amount, assessed after the expiration of the period of limitations properly applicable thereto, or erroneously or illegally assessed. … , etc., plans; and qualified investment entities.