Case law

American Campaign Academy v. Commissioner

92 T.C. 1053 · United States Tax Court · May 16, 1989

A timely petition made under section 7428(a) confers jurisdiction on this Court to declare whether the petitioning organization initially qualifies or continues to qualify under section 501(c)(3) as an exempt section 501( … Petitioner argues that the above rulings establish that organizations which restrict benefits to identified classes demarked by industrial or geographic limitations may, nonetheless, qualify as exempt if the benefited class

Thomas v. Commissioner

92 T.C. 206 · United States Tax Court · Feb 1, 1989

Section 471 and section 1.471-2(a), Income Tax Regs., 8 provide two tests, both of which must be met in order for a method of inventory valuation to qualify. … if the residence was temporarily rented and also qualified as being held for the production of income.”

Dumaine Farms v. Commissioner

73 T.C. 650 · United States Tax Court · Jan 9, 1980

Also, you have not established that you are operated for public rather than private interests. … Besides qualifying as “research,” for an activity to qualify as scientific, it must also benefit the public.

Degill Corp. v. Commissioner

62 T.C. 292 · United States Tax Court · Jun 10, 1974

The crux of the issue is whether in these particular circumstances a domestic corporation can qualify as a “person” outside the United States so that the 150-day filing rule applies. … We find that respondent’s reliance on Mianus Realty Co., 50 T.C. 418 , is misplaced since the facts are clearly distinguishable.

Research Corp. v. Commissioner

138 T.C. 192 · United States Tax Court · Feb 29, 2012

In 1961 P established an employee pension plan. … There is no dispute that petitioner established a qualified replacement plan pursuant to section 4980(d).

Farber v. Commissioner

57 T.C. 714 · United States Tax Court · Mar 6, 1972

If he intended to kill the lawn because of the 'density of the quack grass and other weeds, then the damage was clearly anticipated and not unexpected. … The facts do not show the existence of the knowingly malicious and wanton conduct required to establish gross negligence.

Cameron Machine Co. v. Commissioner

24 T.C. 394 · United States Tax Court · Jun 14, 1955

From the factual standpoint, *188 the problem presents much greater difficulty than Leon Strauss, supra , where the tracing was clearly and unquestionably established. … A majority of the Board were of the opinion that the record did not clearly identify the payments on the contract of June 30, 1928, with the amounts received under the award in August, 1928, and concluded that the recitals

Norfolk Southern Corp. v. Commissioner

104 T.C. 13 · United States Tax Court · Jan 11, 1995

Agent Cohen also advised Flexi-Van that it would need to establish that the containers qualified for ITC for that year through books and records showing the movements of the containers during the recapture period. … under the safe harbor lease provisions of section 168(f)(8), because petitioners did not establish that the containers qualified as eligible property for 1981.

Elec. Arts, Inc. v. Comm'r

118 T.C. 226 · United States Tax Court · Mar 22, 2002

The Commissioner determined that D did not qualify as a WHTC. … In this respect, the two regulations are consistent with each other, and neither regulation clearly answers the question we face.

A. B. Farquhar Co. v. Commissioner

28 T.C. 748 · United States Tax Court · Jun 27, 1957

In view of that fact, the mere establishment of a hydraulic press department does not constitute a qualifying change in the character of its business. … However, it is well established that a change in the character of a taxpayer’s business must be substantial, and a causal connection must exist between the qualifying factors and an increased level of earnings.

Keith v. Commissioner

52 T.C. 41 · United States Tax Court · Apr 8, 1969

Supp. at 741): Plaintiff clearly has a property interest in her leasehold and in the cottage built on it. She has no property interest, however, in the dam or lake. … We .hold that petitioner qualifies for a deduction under section 165 (a) and (c) (3).

Service Bolt & Nut Co. Profit Sharing Trust v. Commissioner

78 T.C. 812 · United States Tax Court · May 20, 1982

While, as petitioners point out, a "silent partner” is not necessarily the same thing as a "limited partner,” we think the above example clearly demonstrates Congress’ intent to include exempt organizations’ distributive … We do not know, for example, if petitioners embarked on their elaborate scheme of establishing corporations, partnerships, and trusts on the advice of competent tax counsel, or even against such advice.

Robinson's Dairy, Inc. v. Commissioner

35 T.C. 601 · United States Tax Court · Jan 18, 1961

The relief in question was intended by Congress to help a new corporation to establish a new business. Here the petitioner acquired and continued to operate a long-established business. … The record as a whole clearly shows that the failure to file timely returns was not due to reasonable cause.

Metzger Trust v. Commissioner

76 T.C. 42 · United States Tax Court · Jan 12, 1981

During the course of the divorce, it was decided to separate the direct financial interests of Burt’s corporation from the trusts established by Marcia’s father. … This is clearly contrary to the plain meaning of the statute and its legislative history.

Southern California Edison Co. v. Commissioner

19 T.C. 935 · United States Tax Court · Mar 4, 1953

If, in order to qualify under (b) (2), it establishes that the increase in sales to others after the cities’ shift to Boulder power was merely a replacement of the cities’ business and that it therefore satisfies the “temporary … In this, we consider petitioner to be clearly wrong, because it seeks improperly to go beyond the base period in ascertaining normal earnings.

Cummins-Collins Foundation v. Commissioner

15 T.C. 613 · United States Tax Court · Nov 15, 1950

We are to determine whether this petitioner qualifies. … The facts set forth in our findings clearly show that the corpus of petitioner was invested in amply-secured mortgage notes of certain enterprises either owned or controlled by either some or all of the individuals who were

Black Hills Corp. v. Commissioner

101 T.C. 173 · United States Tax Court · Aug 3, 1993

If so, deductions in excess of those allowed by respondent clearly would appear appropriate. Id. 2. … The premium is tentatively established on the basis of estimated payroll information supplied by the mine operator.

Limericks, Inc. v. Commissioner

7 T.C. 1129 · United States Tax Court · Nov 12, 1946

The presumption that such property is community property is well established in the law of Texas. … The case at bar is clearly distinguishable from Stanley Imerman, 7 T. C. 1030 .

Swan v. Commissioner

42 T.C. 291 · United States Tax Court · Apr 23, 1964

The Golwynne case is clearly distinguishable. 6 Contrary to petitioners’ position, section 302(b) (1) is squarely involved, and the Commissioner’s determination must be sustained unless the redemption was “not essentially … time of its purchase of the Charles, Inc., stock from petitioners, and petitioners in no realistic way parted with their control over or their actual interest or investment in the Charles, Inc., enterprise, for, apart from qualifying

Pollack v. Commissioner

47 T.C. 92 · United States Tax Court · Oct 28, 1966

On this record the answer appears clear to us that it did and that it therefore failed to qualify as a small business corporation. … On at least two occasions the principals executed instruments in which their stockholdings were clearly and prominently identified by class.