Case law

Springfield Plywood Corp. v. Commissioner

18 T.C. 17 · United States Tax Court · Apr 4, 1952

Here, the correspondence carried on between the incorporators clearly indicates the many changes in the capital structure prior to the organizational meeting in March 1940. … (a) General Role. — 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 discriminatory tax and establishes what would

De Goldschmidt-Rothschild v. Commissioner

9 T.C. 325 · United States Tax Court · Sep 12, 1947

The facts herein lead clearly to that conclusion. … In our opinion, there was here such a program, clearly established by the facts and circumstances surrounding the transaction.

Crowell-Collier Pub. Co. v. Commissioner

25 T.C. 1268 · United States Tax Court · Mar 19, 1956

The determination of petitioner’s constructive average base period net income resulting from both or either of the qualifying factors set forth in 1 and 2 above. 4. … This fact, we think, was clearly established by evidence at the hearing.

Winn v. Commissioner

67 T.C. 499 · United States Tax Court · Dec 20, 1976

Barry established and worked primarily with a fellowship Bible study aimed at young college students in Korea. … Moreover, the evidence does not establish that such services were either performed or arranged for by Wagren.

MoneyGram International, Inc. v. Commissioner

144 T.C. 1 · United States Tax Court · Jan 7, 2015

R dis- allowed the ordinary loss deductions on the ground that P did not qualify as a ‘‘bank.’’ 1. … In sum, MoneyGram is not chartered as a bank, is not regulated as a bank, and does not manifest ‘‘the bare req- uisites’’ for bank status established in Staunton and its progeny.

Rose v. Commissioner

52 T.C. 521 · United States Tax Court · Jun 24, 1969

They provide, however, that a private establishment, in order to be considered as a qualifying institution, must be regularly engaged in providing types of care or services referred to in the regulations. … Petitioners have not established that the food, lodging, and other living expenses in question qualify as medical expenses in any sense.

Patino v. Commissioner

13 T.C. 816 · United States Tax Court · Nov 29, 1949

No claim is made of diplomatic immunity. Patino and his family, in the fall of 1940, came to the United States as a place of refuge from the war then going on in Europe. … A separation agreement enables a wife to establish residence independent of her husband. Perrin v. Perrin, 250 N. Y. S. 588.

Wing v. Commissioner

81 T.C. 17 · United States Tax Court · Jul 11, 1983

Also, respondent contends that petitioner is precluded from deducting any advance royalty payment since it does not clearly reflect income within the meaning of section 446. … However, rules may be based on law, on interpretation of a statute, and on policy preferences, and hardly at all on identifiable facts; such rules may clearly be valid without factual support.

American Stores Co. v. Commissioner

108 T.C. 178 · United States Tax Court · Mar 31, 1997

The ruling stated that employers must “clearly establish” the fact of liability to individual employees by the end of a tax year to accrue vacation pay in that year. Rev. Rul. 54-608, 1954- 2 C.B. at 9-10 . … Section 463 permitted taxpayers to elect to establish a reserve account for the accrual of vacation benefits.

Exxon Corp. v. Commissioner

102 T.C. 721 · United States Tax Court · Jun 6, 1994

A long line of precedent establishes the principle that a provision may be interpreted in a manner contrary to its unambiguous language “when the intent of the legislative scheme clearly indicates a result contrary to that … In the Revenue Act of 1913, the first cost method of computing depletion deductions was established. Revenue Act of 1913, ch. 16, sec. 11(B), (G)(b), 38 Stat. 167 , 172.

Maxwell Trust v. Commissioner

58 T.C. 444 · United States Tax Court · Jun 12, 1972

petitions were filed, and the Central National Bank & Trust Co., a corporation chartered and existing under the laws of the United States with its offices in Des Moines, Iowa, at the time the petitions were filed, are the duly qualified … question of whether one spouse can maintain an action in tort against the other spouse is clearly a matter which should be governed by the law of the domicile of the persons involved.

Loewi & Co. v. Commissioner

23 T.C. 486 · United States Tax Court · Dec 15, 1954

A taxpayer who claims a deduction must not only point to the law which authorizes it, but must also present facts clearly bringing his claim within it. [Early v. Atkinson, (C. A. 4) 175 F. 2d 118, 121 .] … Clearly petitioner has not proven that it sustained a bad debt loss within the purview of section 23 (k) (1) of the 1939 Code. 1 To qualify under that section a taxpayer must show that a valid debt existed. Charles S.

Church of Ethereal Joy v. Commissioner

83 T.C. 20 · United States Tax Court · Jul 17, 1984

The articles recite that: "This association is established for the purpose of operating a church for religious purposes.” … The administrative record shows quite clearly that Conklin has actively promoted the organization and operation of similar organizations in Colorado.

RACMP Enters. v. Commissioner

114 T.C. 211 · United States Tax Court · Mar 30, 2000

“[A] taxpayer must establish that the Commissioner’s determination was ‘clearly unlawful’ or ‘plainly arbitrary’.” Majority op. p. 219 (quoting Thor Power Tool Co. v. … There has been no showing here that petitioner is in all respects qualified under sec. 448. In addition, the parties did not stipulate that petitioner was qualified under sec. 448.

Benjamin v. Commissioner

66 T.C. 1084 · United States Tax Court · Sep 30, 1976

Petitioner wisely did not argue that he was entitled to the protection of section 6013(e) since one of the conditions to qualify under this provision is that the innocent spouse must establish “that in signing the return … To constitute a plan, the terms of the arrangement must be firm and fixed and the steps clearly integrated. Bernard E. Niedermeyer, 62 T.C. 280, 291 (1974); Otis P.

Kirk v. Commissioner

47 T.C. 177 · United States Tax Court · Nov 21, 1966

We think the J ewell case is clearly distinguishable from this case on the facts. 5 The Nowland case is likewise distinguishable on its facts and is not controlling here. … as racehorses under the standards established by petitioner so they were sold in the ordinary course of that business.

Fischer v. Commissioner

50 T.C. 164 · United States Tax Court · Apr 29, 1968

While his skill as an aeronautical engmeer was important to his work, he did not establish that it was necessary for him to fly his own aircraft to utilize this skill. … While Congress may have intended to limit the definition of “medical care” in sec. 213(e) as to what would qualify as an expense, see Commissioner v.

Gajewski v. Commissioner

84 T.C. 980 · United States Tax Court · May 23, 1985

Rather, it remanded for further proceedings in accordance with its opinion, which clearly stated: "In our view the earlier-established 'goods and services’ requirement rather than the 'facts and circumstances’ approach is … Since petitioner clearly does not satisfy the minimum standard (indeed he makes no argument that he does), we have no choice but to hold that he is not engaged in a trade or business so as to qualify for the deduction of

Frazee v. Commissioner

98 T.C. 554 · United States Tax Court · May 4, 1992

Gary Wayne, clearly establishes that the Carlsbad property was not part of the Mello II segment and was, therefore, not directly affected by the amendments adopted in 1985. However, Mr. … The coverage of section 7872 clearly goes beyond Dickman to provide comprehensive treatment of below-market loans for income and gift tax purposes.

Henry Schwartz Corp. v. Commissioner

60 T.C. 728 · United States Tax Court · Aug 27, 1973

; and (ii) By other corroborative evidence sufficient to establish such element. … That salary was clearly paid only to Henry, and not to Henry and Sydell.