Case law

Vial v. Commissioner

15 T.C. 403 · United States Tax Court · Oct 5, 1950

States, was established upon the enactment into law of Chilean Law No. 6334, dated April 29, 1939, as amended by Law No. 6640, dated August 5, 1940. … The evidence shows that that reasoning is clearly unsound in so far as it is based upon the alleged fact that Fomento was “a Chilean Government-owned corporation”.

Sutherland v. Commissioner

81 T.C.M. 1001 · United States Tax Court · Jan 19, 2001

Carlton, supra at 33: “[a taxpayer’s] reliance alone is insufficient to establish a constitutional violation. … Since no citizen enjoys immunity from that burden, its retroactive imposition does not necessarily infringe due process * * *. Welch v.

Danielson v. Commissioner

50 T.C. 782 · United States Tax Court · Aug 29, 1968

The stock sale agreement clearly showed that she owned 194 shares of such stock, for which she was being paid $222.83382 per share. … Petitioners have not established to our satisfaction that they were defrauded by the conduct of, or statements made by, Thrift’s representatives.

Griffith v. Commissioner

73 T.C. 933 · United States Tax Court · Feb 28, 1980

. * * * [Due to its complexity, section 453 often] imposes an undue and never-intended burden on taxpayers who, through inability, inadvertence, or inadequate advice, fail to take steps that are now necessary to qualify their … Thus, the commonly understood meaning of the language used in the agreement and the action of the parties clearly establish that the letter of credit was intended and in fact served only as security.

Curie v. Commissioner

4 T.C. 1175 · United States Tax Court · Apr 25, 1945

Persons liable for return. — The statute provides that tbe duly qualified executor or administrator shall file the return. * * * If, in any case, the executor is unable to make a complete return as to any part of the gross … All of these circumstances combine to show clearly a lack of reasonable cause for failure to file, if not willful neglect to file. On this point, therefore, the determination of the Commissioner is sustained.

Johnson v. Commissioner

7 T.C. 1040 · United States Tax Court · Oct 24, 1946

The taxpayer seeking exemption must establish a positive residence in a foreign country. … Vacation or business trips to the United States during the taxable year will not necessarily deprive a taxpayer, otherwise qualified, of the exemption provided by this section.

Mazzei v. Commissioner

61 T.C. 497 · United States Tax Court · Jan 23, 1974

policy against counterfeiting obligations of the United States as enunciated by title 18, U.S.C., sec. 471 . 3 This Court said: The record establishes that petitioner’s conduct constituted an attempt to counterfeit, an actual … decision in this case is whether considerations of public policy should enter into the allowance of a theft loss under section 165(c) (3) where there is a “theft” — and the loss by the petitioner of his money would certainly qualify

Adirondack League Club v. Commissioner

55 T.C. 796 · United States Tax Court · Feb 25, 1971

To be sure, the Commissioner has not relied upon that reason in this case, but it has been firmly established that a deficiency may be approved on the basis of reasons other than those relied upon by the Commissioner and … Although Anaheim was clearly not incorporated for that purpose in 1884, the fact nevertheless remains that it has been used for that purpose in recent years. 2 Cf. United States v.

Schwarcz v. Commissioner

24 T.C. 733 · United States Tax Court · Jul 22, 1955

Clearly Congress had no such intention. … Congress was aware that taxpayers would have great difficulty in determining or establishing the actual facts regarding assets in combat zones and territory occupied by enemies of the United States.

Brookshire v. Commissioner

31 T.C. 1157 · United States Tax Court · Mar 18, 1959

About 1940 an accounts receivable ledger was established as the partnership began to make credit sales on its own responsibility, in addition to earning commissions as an agent. … This agent is a certified public accountant and the petitioners concede that he is very well qualified. The petitioners did not present any testimony to the contrary.

Western Casualty & Surety Co. v. Commissioner

65 T.C. 897 · United States Tax Court · Feb 3, 1976

In the instant case, this means that petitioner’s commission expense deductions must meet the requirements of section 162 and, to the extent such deductions fail to qualify under that section, they must be disallowed. … purpose for which the voluntary reserves are established.

Rosenberg v. Commissioner

96 T.C. 451 · United States Tax Court · Mar 7, 1991

Even so, petitioners’ corporation does not qualify for a coveted exclusion under the tax benefit rule for other reasons. … Indeed, the record clearly establishes that those sales were contemplated, and strived for, from the beginning of the corporate existence. Finally, petitioners argue that Smyth v.

Munford, Inc. v. Commissioner

87 T.C. 463 · United States Tax Court · Aug 18, 1986

equipment, or (ii) a structure which houses property used as an integral part of an activity specified in section 48(a)(l)(B)(i) if the use of the structure is so closely related to the use of such property that the structure clearly … This regulation has been interpreted to establish a two-part test which considers both “appearance” and “function” in determining whether a particular structure is a “building.”

Graev v. Comm'r

147 T.C. No. 16 · United States Tax Court · Nov 30, 2016

Miller was a “qualified appraiser”, or whether the appraisal is a “qualified appraisal”. … Miller was a “qualified appraiser” or whether this appraisal is a “qualified appraisal”.

Jantzer v. Commissioner

32 T.C. 161 · United States Tax Court · Apr 20, 1959

The corporation was formed in order to acquire the services of a qualified logger, Lewis L. … Even if we were to assume that the actual cutting of the timber vested ownership of the cut timber in the partnership, there is no evidence in the record that would establish that over 6 months elapsed between the cutting

Roebling v. Commissioner

77 T.C. 30 · United States Tax Court · Jul 7, 1981

"To constitute a plan, the terms of the arrangement must be firm and fixed and the steps clearly integrated.” Benjamin v. Commissioner, supra at 1112. … Commissioner, 71 T.C. 692 , 704 n. 10 (1979), the Court left unresolved the question of whether under sec. 302(bXl) "the terms of the arrangement must be firm and fixed and the steps clearly integrated” in order for more

Renkemeyer, Campbell & Weaver, LLP v. Commissioner

136 T.C. 137 · United States Tax Court · Feb 9, 2011

Campbell’s and Weaver’s distributive shares of the law firm’s business income qualify for the section 1402(a)(13) exception. … On the other hand, limited partners lack management powers but enjoy immunity from liability for debts of the partnership. 1

Brown Deer v. Commissioner

86 T.C. 975 · United States Tax Court · May 19, 1986

Petitioner contends that “prospective,” when used in the context of section 7478, refers to the end of the 3-year temporary period established in the regulations. 3 Petitioner’s argument is that bonds may be arbitrage bonds … The emphasized language clearly refutes petitioner’s contention.

S/V Drilling Partners v. Commissioner

114 T.C. 83 · United States Tax Court · Feb 23, 2000

The Senate committee report accompanying enactment *11 of section 29 also clearly limits the credit to $ 3 per barrel of oil equivalent (before any indexing for inflation). … United States, 680 F.2d 1206 , 1208 n.2 (8th Cir. 1982) (stating that taxpayer "apparently concedes this point because he makes no argument on appeal" relating to a fact that the Government had established at trial); Levin

Old Homestead Bread Co. v. Commissioner

28 T.C. 306 · United States Tax Court · Apr 30, 1957

The benefits of section 722 are available to the petitioner only if it establishes that the excess profits tax complained of is “excessive and discriminatory,” as those terms are defined in the statute, and further establishes … The three oases cited by the petitioner above are clearly distinguishable.