Case law

Smith v. Commissioner

40 T.C. 591 · United States Tax Court · Jun 26, 1963

However, such home will not be considered as the principal place of abode where the child establishes a separate habitation and only returns for periodic visits. … Respondent contends she does not qualify completely because her Beverly Hills residence, which clearly was the home of petitioner's son, was nevertheless not petitioner's principal place of abode and therefore not her home

Industrial Loan Soc. v. Commissioner

14 T.C. 487 · United States Tax Court · Mar 27, 1950

While these adjustments are expressly authorized by the statute and are clearly applicable by their terms to petitioner’s situation, it insists that their inadequacy permits it to resort to the more flexible provisions of … (a) General Rule. — In any case in which the taxpayer establishes that the tax computed under this subchapter (without the benefit of this section) results in an excessive and dis-_ criminatory tax and establishes what would

Coed Records, Inc. v. Commissioner

47 T.C. 422 · United States Tax Court · Jan 23, 1967

sense that automobile dealers might not have referred their insurance business to the taxpayer unless it made such payments, the payments were not deductible since expenditures which violate Federal or State law do not qualify … The evidence clearly establishes that the petitioner did not advise such employers of the payments and obtain their consent thereto.

Newcombe v. Commissioner

54 T.C. 1298 · United States Tax Court · Jun 17, 1970

All the facts have been established by admissions in the pleadings and are found accordingly. … Some of the decided cases have emphasized the recreational character of the property as militating against the taxpayer’s position and there is some indication that buildings not being personally used may, without more, qualify

Ewing v. Comm'r

122 T.C. 32 · United States Tax Court · Jan 28, 2004

Congress has used both “determine” and “redetermination” in establishing the jurisdiction of the Tax Court. … Thus, trial de novo is clearly authorized and appropriate.

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

Hendrick v. Commissioner

35 T.C. 1223 · United States Tax Court · Mar 31, 1961

The testimony is clear that the director of the Hampshire Country School was a qualified psychologist, that there were other qualified psychologists and psychiatric social workers on the staff of the Hampshire Country School … , and that there was on the staff a qualified psychiatrist who visited the school once a week.

Estate of Merwin v. Commissioner

95 T.C. 168 · United States Tax Court · Aug 21, 1990

) or the qualified heir ceases to use the property for the qualified use. … Assimilating the established importance of a recapture agreement into the foregoing analysis of section 1421(a)(2), we find the following as a matter of law.

Michigan Mobile Home & Recreational Vehicle Institute v. Commissioner

66 T.C. 770 · United States Tax Court · Jul 27, 1976

We do not agree with petitioner that the court’s gratuitous language establishes the right of an exempt organization to charge nonmembers a higher price than it charges members for the same product or service. … We think the nature and the substantiality of the benefits involved herein were more than incidental and clearly not the type which Congress would have us ignore.

Rickey v. Commissioner

54 T.C. 680 · United States Tax Court · Mar 31, 1970

On the contrary, we think fhe record clearly shows that petitioner’s obligations were not made in consideration of Hyatt’s agreement to defer the payment of petitioner’s indebtedness. … By purchasing the assets Hyatt did not want through the establishment of accounts receivable it was obvious from the beginning that Hyatt would never be called on to pay the $193,541.48.

Quatman v. Commissioner

54 T.C. 339 · United States Tax Court · Feb 24, 1970

There remains for decision the question whether there was a gift of a present interest in the income of the trust, which would qualify for the gift tax exclusion. … Unless otherwise restricted by the trust instrument, it was thus clearly contemplated that the beneficiaries would have the right to the current distribution of income, 7 if there should be any income.

Pacific Mut. Life Ins. Co. v. Commissioner

48 T.C. 118 · United States Tax Court · Apr 28, 1967

Constituting as it did a condition precedent to the very granting of such loan, the fee clearly constituted at least part of the consideration received by petitioner for the execution of the loan agreement. … In like manner, a policy originally issued for a 3-year period and subsequently renewed for an additional 3-year period will not qualify.

Stafford v. Commissioner

73 T.C.M. 1848 · United States Tax Court · Jan 28, 1997

Petitioner does not need immunity because he believes he has committed a criminal act -- quite the contrary. Petitioner's fear of providing the information without immunity is real and substantial. … The situation in the instant case is clearly distinguishable. As discussed supra, the authority being exercised with respect to petitioner is expressly provided by statute.

Polyco, Inc. v. Commissioner

91 T.C. 963 · United States Tax Court · Dec 5, 1988

However, the administrative remedies which must be exhausted by a prevailing party in order to qualify for reasonable litigation costs, pursuant to the requirements of section 7430(b)(1), refer to an appeals office conference … These allegations on their face clearly demonstrate that had petitioner contacted respondent’s counsel promptly with the facts and arguments, particularly including expert reports, as respondent’s counsel requested and as

Ransburg Corp. v. Commissioner

72 T.C. 271 · United States Tax Court · May 9, 1979

Petitioner contends that it qualifies for section 483(f)(4) notwithstanding its failure to qualify as a holder under section 1235(b). … Section 483(f)(4) clearly requires that to obtain the interest exception, the transfer must be one described in section 1235(a).

Estate of Harrison v. Commissioner

115 T.C. 161 · United States Tax Court · Aug 22, 2000

no facts to establish the circumstances surrounding the Harrisons’ demises. … However, these regulations generally adopt principles established in case law and published IRS positions. * * * There is no indication that Congress intended to supersede this well-established case law and administrative

Sargent v. Commissioner

93 T.C. 572 · United States Tax Court · Nov 13, 1989

On March 5, 1980, respondent issued a letter whereby a pension plan established by Chiefy-Cat and covering Sargent was determined to be a qualified pension plan. Such favorable determination is still in effect. … Commissioner, supra, we held that, where the personal service corporation had a recognized separate existence and there were clearly established and observed arrangements between the entities and individual involved, the

RLC Indus. Co. v. Commissioner

98 T.C. 457 · United States Tax Court · Apr 22, 1992

Blocks may also be established by geographical or political boundaries or by logical management areas. … If the standards established by these non- accounting rules leave room for a choice between two or more ways of treating particular items, income is clearly reflected by an accounting method under which one of the permissible

Hancock v. Commissioner

31 T.C. 752 · United States Tax Court · Jan 21, 1959

However, petitioner was not always able to determine at weaning if an animal would qualify for the breeding herd, inasmuch as defects might not become apparent until later in the animal’s life. … Finally, the taxpayer in Clark advertised extensively throughout the entire taxable period, a fact clearly not present in the present proceeding.

Drew v. Commissioner

12 T.C. 5 · United States Tax Court · Jan 10, 1949

It is enough that the wife’s contribution was a material factor in the establishment and operation of the enterprise. Drew’s Manstore was developed from small beginnings. … There is credible testimony that the amounts paid him were less than the compensation currently paid to qualified men rendering like services.