Case law

Ying v. Commissioner

99 T.C. 273 · United States Tax Court · Aug 31, 1992

It is clearly one of the rights, privileges, exemptions, and immunities “which would otherwise accrue to * * * [the alien] because of the acquisition of an occupational status entitling him to a nonimmigrant status under … If a taxpayer does not qualify for the exemption provided by the U.N.

Baltimore Regional Joint Board Health & Welfare Fund v. Commissioner

69 T.C. 554 · United States Tax Court · Jan 9, 1978

Free immunizations against flu are likewise available. … It is also necessary for such an organization to establish that it is neither organized nor operated for the benefit of private interests such as designated individuals, the creator or his family, shareholders of the organization

Uniband, Inc. v. Commissioner

140 T.C. 230 · United States Tax Court · May 22, 2013

Thus, TMBCI did not establish Uniband by itself; at its inception Uniband was simply a business owned in part by TMBCI and was clearly ‘‘a separate … Even under more expansive standards, Uniband has failed to establish that it would be entitled to sovereign immunity.

Uniband, Inc. v. Commissioner

140 T.C. No. 13 · United States Tax Court · May 22, 2013

However, this argument has two flaws: (1) Uniband has failed to establish that it possesses sovereign immunity and (2) Uniband has not established that being entitled to sovereign immunity means it would be an integral … The waiver establishes that Petitioner, as an arm of the Tribe, had sovereign immunity.

Silverman v. Commissioner

57 T.C. 727 · United States Tax Court · Mar 9, 1972

This very personal type of training still is found today although formal schools have been established to provide such training. … In light of Baikov alone, therefore, petitioner Silverman is clearly entitled to the section 107 exclusion.

Guest v. Commissioner

72 T.C. 768 · United States Tax Court · Aug 3, 1979

405(a) qualified bond purchase plan, or any government employee plan (whether or not tax-qualified). … Clearly, the enactment of section 219(b)(2), excluding the petitioner-employees and tens of millions of others from the benefits of the IRA program, was not an inadvertence.

Rodoni v. Commissioner

105 T.C. 29 · United States Tax Court · Jul 24, 1995

For example, each plan must establish reasonable procedures to determine the qualified status of domestic relations orders and to administer distributions under such qualified orders. Sec. 414(p)(6)(B). … Furthermore, , the judgment fails to qualify as a QDRO, because it fails to clearly specify certain facts as required by section 414(p)(2).

Chapman v. Commissioner

9 T.C. 619 · United States Tax Court · Oct 9, 1947

The seat of the League was established at Geneva, Switzerland, and the permanent Secretariat was established there. … His first contention is that the definition of gross income contained in section 22 (a) does not clearly include the amounts received by him from the League.

Abrahamsen v. Comm'r

142 T.C. 405 · United States Tax Court · Jun 9, 2014

To qualify for this exemption, the individual must not be a U.S. citizen; the services performed must be similar to services performed by U.S. … Rather, they simply describe her duties and conclude that her “position with the Mission is clearly diplomatic in nature.”

Fla. Country Clubs, Inc. v. Comm'r

122 T.C. 73 · United States Tax Court · Feb 3, 2004

Sec. 7430(c)(4)(A). 6 A taxpayer will not qualify as a prevailing party, however, if the Government establishes that “the position of the United States” was substantially justified. See sec. 7430(c)(4)(B). … This Court is “not at liberty to supply by construction what Congress has clearly shown its intention to omit.” Carey v. Donohue, 240 U.S. 430, 437 (1916); see also INS v.

Addison International, Inc. v. Commissioner

90 T.C. 1207 · United States Tax Court · Jun 21, 1988

Because the handbook clearly promised that adverse treatment would not be retroactively applied, petitioner maintains that its rebanee on the handbook immunizes it from retroactive appbeation. … Memo. 1983-56 , 45 T.C.M. 607 , 52 P-H Memo T.C. par 83,056 (1983), we followed the precedent established prior to the recent disagreement among the circuits, citing to our opinion in CWT Farms, Inc. v.

Petersen v. Comm'r

148 T.C. No. 22 · United States Tax Court · Jun 13, 2017

• Petitioners contend that ESOPs are subject only to the provisions of sub- chapter D (governing retirement and other qualified plans) and hence are immune from the operation of subchapter B (governing computation … Petitioners and Petersen are clearly subject to sub- chapter B.

Orzechowski v. Commissioner

69 T.C. 750 · United States Tax Court · Feb 22, 1978

On the other hand, if excess contributions were willfully made, the value of the account was taxable to the contributor, and he could not establish another qualified IRA for a period of 5 years. … In the absence of a constitutional objection, our responsibility is to carry out the legislative purpose which has been clearly set forth.

Kessler v. Commissioner

87 T.C. 1285 · United States Tax Court · Dec 8, 1986

More to the point, since their expenses were not contributions or gifts to an organized entity, these expenses clearly do not qualify under the statute as written. Stark v. … We assume that petitioners refer to the “privileges and immunities” clause.

Clifford A. Abrahamsen & Sole K. Abrahamsen v. Commissioner

142 T.C. No. 22 · United States Tax Court · Jun 9, 2014

To qualify for this exemption, the individual must not be a U.S. citizen; the services performed must be similar to services performed by U.S. … Rather, they simply describe her duties and conclude that her “position with the Mission is clearly diplomatic in nature.”

Carroll v. Comm'r

146 T.C. 196 · United States Tax Court · Apr 27, 2016

the approval of the state’s highest officials, acceptance of a gift by the Trust tends to establish the requisite clearly delineated governmental policy. … However, if the Trust merely accepts such gifts without a review process, the requisite clearly delineated governmental policy is not established.

Strom v. Commissioner

6 T.C. 621 · United States Tax Court · Mar 29, 1946

Respondent emphasizes that since the Quinaielt Treaty provides for no immunity from taxation, such immunity may not be implied. … He takes the position that the income in question thus comes clearly within the definition of section 22 (a) of the Internal Revenue Code, that obviously it does not fall within any one of the exclusions of subsection (b)

Guardian Industries Corp. v. Commissioner

143 T.C. 1 · United States Tax Court · Jul 17, 2014

Because the Commission has been dele- gated final authority to impose penalties for violation of law, it clearly exercises sovereign power. … Under the FSIA, an entity qualifies for immunity from suit in U.S. courts if it is ‘‘an agency or instrumentality of a for- eign state.’’

Benfer v. Commissioner

45 T.C. 277 · United States Tax Court · Dec 20, 1965

He did not become a scoutmaster, but some of his qualified employees did. Petitioner helped support the Little Theater which may have started after 1961. … Our findings reveal that petitioner qualifies under practically every one of these factors.

Sam Goldberger, Inc. v. Commissioner

88 T.C. 1532 · United States Tax Court · Jun 23, 1987

Section 471 establishes two distinct tests to which an inventory must conform. … This testimony is insufficient to establish actual offers.