Case law

Boyer v. Commissioner

69 T.C. 521 · United States Tax Court · Dec 28, 1977

We need not consider, therefore, whether the Fund was organized exclusively for religious or charitable purposes, since the operation of the Fund was clearly for petitioner’s personal use. DuBois v. … However, we have no evidence to establish that any mileage other than that recorded was for other than personal purposes.

Allen v. Commissioner

29 T.C. 465 · United States Tax Court · Dec 19, 1957

This language of the report is in accord with the established rule that niceties of local property law which represent mere formalisms or historic survivals without substantive significance cannot determine the incidence … The phrase “power of disposal,” as used by the testator, is clearly intended to be merely a reference to the power of appointment in the will and is, therefore, the same interest.

Aston v. Comm'r

109 T.C. 400 · United States Tax Court · Dec 4, 1997

the establishment of agency offices there. … The evidence before us clearly establishes that deposits at BCCI, S.A., its IOMB, and its Los Angeles agency office were not insured under Federal or State law.

Salkov v. Commissioner

46 T.C. 190 · United States Tax Court · May 6, 1966

His responsibilities in officiating at weddings, funerals, and at houses of mourning clearly fall within the phrase “sacerdotal functions” as applied to the liturgical practices of the Jewish faith. … He is a duly qualified member of the Cantors Assembly of America and he holds a commission as a cantor from that body.

Glass v. Comm'r

124 T.C. 258 · United States Tax Court · May 25, 2005

Deed 1 states that LTC may transfer or otherwise assign this Conservation Easement only to a qualified conservation organization which agrees to enforce this Conservation Easement in accordance with the regulations established … Deed 2 states that LTC may transfer or otherwise assign this Conservation Easement only to a qualified conservation organization which agrees to enforce this Conservation Easement in accordance with the regulations established

Winger's Dep't Store, Inc. v. Commissioner

82 T.C. 869 · United States Tax Court · Jun 4, 1984

Winger established a $25,000 line of credit in 1976, 1977, and 1978 with Security Pacific National Bank. Winger also established a $60,000 line of credit in August 1979 with the First National Bank of Dixon. … Prior to the enactment of ERISA, such was clearly the result.

Loevsky v. Commissioner

55 T.C. 1144 · United States Tax Court · Mar 31, 1971

Section 401(a) establishes the requirements for a qualified trust. … Furthermore, the committee reports clearly indicate that the salaried-only classification is not to be permitted if its effect is to discriminate in favor of the prohibited group. H. Rept.

Ciro of Bond Street, Inc. v. Commissioner

11 T.C. 188 · United States Tax Court · Aug 19, 1948

Other forms were, we think, clearly intended to be excluded. … This can only fairly mean that the mere presence of operating capital obtained can not, alone, satisfy the statute, but it must be represented by established forms of debt.

Howard Hughes Co., LLC v. Comm'r

142 T.C. 355 · United States Tax Court · Jun 2, 2014

Petitioners have not established that at the time of each sale qualifying dwelling units would ever be built on the sold land. … Consequently, petitioners have failed to establish that such construction costs are incurred with respect to qualifying dwelling units.

Old Virginia Brick Co. v. Commissioner

44 T.C. 724 · United States Tax Court · Aug 24, 1965

A corporation in which any shareholder is a corporation, trust, or partnership does not qualify as a small business corporation. … The cases clearly establish that the question of whether, for Federal income tax purposes, an estate has terminated and a trust been created must be decided in such a manner as to give a uniform application to a nationwide

Jack R. Mendenhall Corp. v. Commissioner

68 T.C. 676 · United States Tax Court · Aug 4, 1977

The original provisions of petitioner’s plan clearly did not qualify in form under section 401 prior to the time the plan was amended. … In that case, the employer, who was on a calendar year basis, established a stock option plan in December 1969 for its employees. The plan was to be effective immediately and apply to the calendar year 1969.

Zabolotny v. Commissioner

97 T.C. 385 · United States Tax Court · Sep 30, 1991

To qualify under section 407(d)(4) of ERISA, the subject property must first qualify as “employer real property.” … L. 93-406, 88 Stat. 832, sets forth the guidelines of standards governing the establishment and operation of pension plans and also establishes general standards of conduct for plan fiduciaries.

Estate of Howard v. Commissioner

91 T.C. 329 · United States Tax Court · Aug 23, 1988

Furthermore, the legislative history of section 2056(b)(7) clearly indicates that “qualified terminable interest property” must meet the requirements of section 20.2056(b)-5(f), Estate Tax Regs. See H. … This will, in turn, establish whether petitioner is entitled to a credit for taxes paid on previously transferred property under sec. 2013.

Jungers Sole Proprietorship v. Commissioner

78 T.C. 326 · United States Tax Court · Mar 3, 1982

Such purpose was clearly not frustrated by the arrangement made by Mr. Jungers. … Such language clearly contemplated that a plan was not to be disqualified because it contained a provision authorizing a participant to transfer his benefits to another qualified plan.

World Airways, Inc. v. Commissioner

62 T.C. 786 · United States Tax Court · Sep 18, 1974

of the Secretary or his delegate, does clearly reflect income. … from section 38 status certain property which otherwise might qualify.

Guardian Industries Corp. v. Commissioner

143 T.C. No. 1 · United States Tax Court · Jul 17, 2014

)  -5- The EC was established in 1958 pursuant to the Treaty Establishing the European Economic Community (EC Treaty).4 The EC was created to accomplish common objectives … Under the FSIA, an entity qualifies for immunity from suit in U.S. courts if it is “an agency or instrumentality of a foreign state.”

Dean v. Commissioner

10 T.C. 19 · United States Tax Court · Jan 8, 1948

When this recapitalization occurred it would seem to be established that petitioners’ contention had been approved by the Board of Tax Appeals in Elmer W. Hartzell, 40 B. T. A. 492. … In the Bazley case the taxpayer and his wife owned all of the capital stock except one qualifying share. There were 1,000 shares with a par value of $100 each.

Hayden v. Commissioner

52 T.C. 1112 · United States Tax Court · Sep 30, 1969

The facts of record here are clearly distinguishable from the facts involving the second issuance of stock in Wesley H. Morgan, supra. … We must conclude that petitioners have failed to establish that a plan meeting the requirements of section 1244(c) (1) (A) and the regulations was adopted subsequent to May 21, 1960, to qualify the increased capital stock

Denver & R. G. W. R. Co. v. Commissioner

38 T.C. 557 · United States Tax Court · Aug 3, 1962

Commissioner, (C.A. 6) 214 F. 2d 655 , affirming in part 19 T.C. 481 , in revoking I.T. 3956 and holding that no accrual of vacation pay can take place until the fact of liability to a specific person has been clearly established … This ruling held that no accrual of vacation pay could occur until the fate of liability with respect to specific employees was clearly established and the amount of the liability to each individual employee was capable of

Linen Thread Co. v. Commissioner

14 T.C. 725 · United States Tax Court · Apr 28, 1950

It was clearly not the purpose for which the American office was established to make sales in the United States. … C. 1009 , 1017: * * * The petitioner was not shown to be qualified to do business in New York under its law.