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41. 109 T.C. No. 21 — Lakewood Associates; Robert G. Moore, Tax Matters Partner v. Commissioner
    IRCCourt RulingsDec 29, 1997
    … of the City Charter apply to zoning ordinances. R.G. Moore Bldg. Corp. v. Committee , 239 Va. 484, 391 S.E.2d 587 (1990). Lakewood did not make any subsequent attempts to rezone the Elbow Lake property from the time of the voter referendum defeating the residential zoning to the time of trial. - 5 - 4 People associate…
42. T.C. Summary Opinion 2001-69 — Marsha K. Huggins v. Commissioner
    IRCCourt RulingsMay 14, 2001related by meaning
    December 19, 1989, - 6 - for tax years ending after the date of enactment. See OBRA sec. 7841(a)(3), 103 Stat. 2428. The court order in this case was issued in 1985; it precedes the effective date of section 414(p)(11) and cannot qualify as a QDRO. The decree provided that petitioner is to receive a "sum of money equa…
43. T.C. Memo. 2025-1 — Matthew D. Hutcheson & Annette Hutcheson v. Commissioner
    IRCCourt RulingsJan 2, 2025
    … to be resolved upon consideration of the entire record. Estate of Pittard v. Commissioner, 69 T.C. 391, 400 (1977). It is never presumed or imputed. Parks, 94 T.C. at 660. Mere suspicion is not enough to prove fraud. E.g ., Petzoldt v. Commissioner, 92 T.C. 661, 700 (1989); Katz v. Commissioner, 90 T.C. 1130, 1144 (19…
44. 108 T.C. No. 5 — George & Elam Campbell v. Commissioner
    IRCCourt RulingsFeb 18, 1997related by meaning
    avings for individuals considered active participants in qualified retirement plans. deductible contributions are not allowable because of the "active participant" rule. 13 Although such contributions are not deductible from gross income, they are not subject to the excise tax on excess contributions under section 4973…
45. T.C. Memo. 2024-16 — Lonnie Wayne Hubbard v. Commissioner
    IRCCourt RulingsFeb 6, 2024
    … Commissioner, 143 T.C. 376, 382 (2014), aff ’ d in part, appeal dismissed in part , 616 F. App ’ x 391 (10th Cir. 2015) , we s ummarized the requirements of a section 6020(b) SFR : “ To constitute a section 6020(b) SFR, ‘the return must be subscribed, it must contain sufficient information from which to compute the ta…
46. T.C. Memo. 2002-166 — Wayne A. McFadden v. Commissioner
    IRCCourt RulingsJul 2, 2002
    …erted debt. See Estate of Van Anda v. Commissioner , 12 T.C. 1158 (1949), affd. per curiam 192 F.2d 391 (2d Cir. 1951). Some of the factors we consider when determining whether there is a debtor-creditor relationship with a reasonable expectation of repayment are whether: (1) There is a note or other evidence of indebt…
47. T.C. Memo. 1998-52 — Robert E. Dunham v. Commissioner
    IRCCourt RulingsFeb 9, 1998
    …T.C. 858, 874 (1991), affd. 959 F.2d 16 (2d Cir. 1992); Estate of Pittard v. Commissioner , 69 T.C. 391 (1977). Fraud is never presumed and must be established by independent evidence that establishes fraudulent intent. Edelson v. Commissioner , supra ; Beaver v. Commissioner , 55 T.C. 85, 92 (1970). Fraud may be prove…
48. 83 T.C. 132; 83 T.C. No. 9 — Boggs v. Commissioner
    IRCCourt RulingsJul 24, 1984related by meaning
    rectly involved in such ruling. * * *” See also Rev. Proc. 67-1, 1967-1 C.B. 544; Rev. Proc. 72-3, 1972-1 C.B. 698; Rev. Proc. 80-24, 1980-1 C.B. 658. See Judge Chabot’s dissenting opinion in Woodson v. Commissioner, 73 T.C. 779,786,791 (1980), where it was suggested that the majority opinion therein could possibly be …
49. T.C. Memo. 2015-128 — James Boneparte, Jr. v. Commissioner
    IRCCourt RulingsJul 13, 2015
    …ate of Van Anda v. - 21 - [*21] Commissioner, 12 T.C. 1158, 1162 (1949), aff'd per curiam, 192 F.2d 391 (2d Cir. 1951). LaShana, Keith, and Freddie Boneparte are petitioner's daughter, son, and brother, respectively. Since they are all petitioner's family members, a transfer to any one of them is presumed a gift. Petit…
50. T.C. Memo. 2025-7 — Sonji Marie Mosley v. Commissioner
    IRCCourt RulingsJan 22, 2025
    …er, T.C. Memo. 2003- 124, slip op. at 27) , aff’d in part , appeal dismissed in part , 616 F. App’x 391 (10th Cir. 2015); see also A shford v. Commissioner , T.C. Memo. 2022-101, at *8, aff’d , N os . 22-2307, et al . , 2023 U.S. App. LEXIS 19297 (4th Cir. July 2 7, 2023); Treas. Reg. § 301.6020-1(b)(2). The record est…
51. 74 T.C. 651 — Judd v. Commissioner
    IRCCourt RulingsJul 8, 1980related by meaning
    alty in question has its roots in subtitle C of the Internal Revenue Code (Employment Taxes), a subtitle which falls outside the Court’s jurisdiction. Petitioners failed to file a timely objection to respondent’s motion, and on February 22, 1980, an order granting the motion was entered. Subsequently, on March 21, 1980…
52. 143 T.C. No. 11 — Dennis E. Bohner v. Commissioner
    IRCCourt RulingsSep 23, 2014
    …tory construction tell us that the omission is intentional. Rand v. Commissioner, 141 T.C. 376, 390-391 (2013). And we should interpret the provision consistent with the omission; we do not add a rule to the statute that Congress did not itself include. The strongest statutory authority the opinion of the Court can mus…
53. 78 T.C. 930; 78 T.C. No. 66 — Hauser v. Comm'r
    IRCCourt RulingsJun 9, 1982related by meaning
    ordingly, we hold that petitioners are entitled to the section 219 deduction for 1976 and that they are not liable for the section 4973(a) excise tax. We are, of course, not holding that section 401(b) is ineffective. Instead, we agree with petitioner that section 219(b) has two requirements which are relevant in this …
54. T.C. Memo. 2022-101 — William T. Ashford v. Commissioner
    IRCCourt RulingsSep 29, 2022
    …son v. Commissioner, T.C. Memo. 2011- 154, 2011 WL 2600917, at *12), aff’d in part , 616 F. App ’ x 391 (10th Cir. 2015). 10 The section 6654 addition to tax is calculated with reference to four required installment payments of the taxpayer ’ s estimated tax liability. § 6654(c)(1). Each required installment of estimat…
55. U.S. Tax Court — Shannon B. & Rita L. Byrd v. Commissioner
    IRCCourt RulingsJun 29, 2010
    …ral income taxes and penalties as follows : Penalt y Year Deficiency Sec . 6662(a ) 2002 $11,512 $1,391 .6 0 2003 10,046 2,009,2 0 2004 11,359 -0 - The issues for decision are : (1)° Whether for 2002 petitioners are entitled to a home mortgage interest deduction in excess of the amount respondent allowed ; (2) whether …
56. T.C. Memo. 1996-292 — Galen J. Smith v. Commissioner
    IRCCourt RulingsJun 24, 1996
    … , 499 F.2d 255, 259 (10th Cir. 1974), affg. 60 T.C. 56 (1973); Estate of Goodall v. Commissioner , 391 F.2d 775, 781-784 (8th Cir. 1968), vacating T.C. Memo. 1965-154; Malat v. Commissioner , supra at 706; Revell, Inc. v. Riddell , supra at 658-660; Doggett v. Commissioner , supra at 103; L.C. Bohart Plumbing & Heatin…
57. 105 T.C. 16; 105 T.C. No. 2 — Snap-Drape v. Commissioner
    IRCCourt RulingsJul 13, 1995related by meaning
    ere the detriment is very severe. Beneficial Life Ins. Co. v. Commissioner, 79 T.C. 627, 642 (1982); see also CWT Farms, Inc. v. Commissioner, 79 T.C. 1054, 1068-1069 (1982) (retroactive application of a regulation was sustained where the taxpayer unjustifiably relied on a handbook published by respondent for guidance)…
58. 50 T.C. 391 — New York Seven-Up Bottling Co. v. Commissioner
    IRCCourt RulingsMay 29, 1968
    Fat, Judge: Respondent determined a deficiency of $19,124.01 in petitioner’s income tax for the taxable year 1960. Petitioner conceded all the issues raised in the pleadings except one. The issue left for decision is whether section 404(a) (5) prohibits petitioner from deducting in its taxable year 1960 the sum of $36,…
59. T.C. Memo. 2007-360 — Rodolfo & Bernadette Domingo v. Commissioner
    IRCCourt RulingsDec 5, 2007
    …08 253,038 .0 8 2/5/2003 699,316 .63 272,153 .0 6 3/31/2003 669,547 .00 274,537 .7 2 12/28/2004 713,391 .54 305,930 .8 3 12/28/2005 719,830 .71 324,053 .3 9 XII . Dr . Durante Polic y As of March 1, 1999, the cash surrender value of the Dr . Durante policy was $52,982 .52 . As of December 31, 2001, the cash surrender v…
60. T.C. Memo. 2010-263 — Ernestine Forrest v. Commissioner
    IRCCourt RulingsDec 2, 2010related by meaning
    wers v. Commissioner, 24 T.C. 199, 239 (1955), affd. 247 F.2d 233 (2d Cir. 1957), affd. sub nom. Bonney v. Commissioner, 247 F.2d 237 (2d Cir. 1957)); see also sec. 1 165-1(d) (2) (i), Income Tax Regs. This is especially true in a case involving insurance. Section 165(a) prohibits a taxpayer from deducting any amount c…