Case law

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.

Draper v. Commissioner

32 T.C. 545 · United States Tax Court · May 29, 1959

Clearly the terms of the instrument limit the use of the building constructed by the trust to the defined charitable purposes. … Fred’s activity with respect to the tax return for 1945 indicates clearly that he attempted to pay the correct amount of tax due for that year.

Signet Banking Corp. v. Commissioner

106 T.C. 117 · United States Tax Court · Feb 29, 1996

As discussed above, the cardholder agreement clearly establishes that this is not the case here. … We disagree that petitioner qualifies under section 3.06(b) of Rev. Proc: 71-21, supra.

Connecticut Light & Power Co. v. Commissioner

40 T.C. 597 · United States Tax Court · Jun 26, 1963

fails to establish what, if any, such lines might reasonably have been built. … Respondent asserts that his determinations for the years 1940-42 were clearly erroneous.

Lychuk v. Comm'r

116 T.C. 374 · United States Tax Court · May 31, 2001

ACC’s acquisition of installment contracts generally followed an established procedure. … It is not enough to establish that expenditures are incurred in carrying on a trade or business to qualify for a deduction under section 162 — all of the requirements set out above [namely, the five requirements for deductibility

Graham v. Commissioner

83 T.C. 575 · United States Tax Court · Oct 15, 1984

These payments were for the Hubbard Qualified Scientologist course (HQS), Communications course, and auditing. Some of the payments toward courses were for Graham’s daughters, Karen and Laurel. … The record demonstrates clearly that these payments were not voluntary transfers without consideration, but were made with the expectation of receiving a commensurate benefit in return.

Lucky Stores, Inc. v. Commissioner

92 T.C. 1151 · United States Tax Court · May 30, 1989

Under that section, both spouses had to be gainfully employed “substantially full-time” before certain expenses incurred by the taxpayers qualified for a deduction. … Clearly, in these cases, the credit was not serving as an incentive for the hiring of target group members.

Washington v. Comm'r

120 T.C. 114 · United States Tax Court · Mar 6, 2003

They did not qualify as dischargeable debts and survived the bankruptcy. … Washington testified qualifies as a ministerial act or a managerial act within the meaning of sec. 6404(e). See sec. 301.6404-2(b)(l) and (2), Proced. & Admin. Regs.

Fruehauf v. Commissioner

50 T.C. 915 · United States Tax Court · Sep 24, 1968

At the time of decedent’s death, no trust provided for under article Eighth of the will had been established. … The fact that the trust had not been established at the time of decedent’s death is immaterial.

Radio Shack Corp. v. Commissioner

19 T.C. 756 · United States Tax Court · Jan 28, 1953

clearly its normal earnings. … And it'is our conclusion that petitioner has not established a sufficiently acceptable foundation for the reconstructions that it asks this Court to approve.

Kemp & Hebert, Inc. v. Commissioner

18 T.C. 922 · United States Tax Court · Aug 27, 1952

Murdock, Judge: The petitioner has abandoned all claim that it qualifies for relief under section 722 (b) (4) but it argues that its average base period net income is an inadequate standard of normal earnings because the … We were trying to establish suitable merchandise. We recognized that was going to be our future business, and we were trying to keep that store going along with the good will of the public in mind.

Green v. Comm'r

83 T.C. 667 · United States Tax Court · Nov 5, 1984

The fact that LaSala carried on its investment activity through a partnership form establishes little. … The petitioners maintain that LaSala’s activities pursuant to such right were in fact sufficiently substantial and continuous to qualify as a trade or business.

Ketchum v. Commissioner

77 T.C. 1204 · United States Tax Court · Dec 7, 1981

there was omitted from gross income an amount properly includable therein which is attributable to one spouse and which is in excess of 25 percent of the amount of gross income stated in the return, (B) the other spouse establishes … We first decided the computational schedule qualified as a "statement attached to the return,” in this case, the subchapter S return.

Mitchell v. Commissioner

47 T.C. 120 · United States Tax Court · Nov 15, 1966

Clearly, this does not show the necessary continuity or frequency to establish a “trade or business.” See Wellesley A. Ayling, supra at 709 ; W. T. Thrift, Sr., supra at 371; and Ralph J. Oace, supra at 748 . … At page 308, we said: “The petitioner was clearly holding the property for sale— attempting to sell it — so was holding it for production of income from gain from sale.”

Mannella v. Comm'r

132 T.C. 196 · United States Tax Court · Apr 13, 2009

Petitioner’s requests for relief under section 6015(b) and (c) were not timely, and therefore she does not qualify for relief from joint and several liability under section 6015(b)(1)(E) and (c)(3)(B). … (a) In General. — The Secretary of the Treasury or the Secretary’s delegate shall, as soon as practicable, but not later than 180 days after the date of the enactment of this Act, establish procedures to clearly alert married

Mendes v. Comm'r

121 T.C. 308 · United States Tax Court · Dec 11, 2003

In this case, petitioner has failed to establish even the reasonable likelihood that the IBM sale proceeds were stolen by a Merrill Lynch employee or, indeed, by anyone. … Satisfaction of Section 6654(d)(1)(B)(ii) As noted supra in Section II, the trial record does not establish that petitioner ever filed a return for 1987.

Carroll Furniture Co. v. Commissioner

15 T.C. 943 · United States Tax Court · Dec 27, 1950

It became qualified to elect, and did elect, to compute its income for excess profits tax purposes, pursuant to section 736 (a) of the Internal Revenue Code. … Th'e above rule is so well .established by repeated decisions of the courts that petitioner’s contention justifies little discussion. In Palmer v. Commissioner, 302 U.

Estate of James E. Caan, Jacaan Administrative Trust, Scott Caan, Trustee, Special Administrator

United States Tax Court · Nov 14, 2023

The settlor executes a written trust instrument that meets the section 408(a) requirements and thereby establishes a trust IRA. … Caan clearly did not provide UBS with the P&A Interest’s 2014 yearend fair market value by January 15, 2015, because in March 2015 UBS sent a letter to the P&A Fund requesting that value.

Lawrence G. & Lorna Graev v. Commissioner

140 T.C. No. 17 · United States Tax Court · Jun 24, 2013

of a “qualified real property interest,” to a “qualified organization”, “exclusively for conservation purposes.” … --Unless the Secretary otherwise establishes by regulations, a written determination may not be used or cited as precedent.” See Abdel-Fattah v. Commissioner, 134 T.C. 190, 202 (2010); Vons Cos., Inc. v.

Fehrs v. Commissioner

65 T.C. 346 · United States Tax Court · Nov 18, 1975

were designated executrices in the final will lodged with that court, but no estate was opened and no letters testamentary or of administration were granted with respect to decedent in that court, and neither daughter ever qualified … Co., 22 B.T.A. 646, 647 (1931), petitioners must establish, since Edward J. Fehrs was deceased when the petition was filed, that the petition was filed by a fiduciary entitled to institute a case on his behalf.