EFTA01097356Set 9
68p35,148w
trust and the amount of the annuity. But see Melnik v. Comm 'r, T.C. Memo 2006-
25 (sale of stock to foreign company owned by foreign trusts in exchange ... indicating a disagreement with at least some pan of its reasoning.
i0 T.C. Memo. 2006-115.
5
EFTA01097365
distributions were loans, not evidence of a retained interest that would cause ... records maintained by the transferor and/or transferee
13
98 T.C. 554 (1992).
2.4
T.C. Memo 2006-212.
25
Because the taxpayer was living, no argument could have been raised that
https://www.justice.gov/epstein/files/DataSet%209/EFTA01097356.pdf
EFTA00591501Set 9
2011-11-285p2,168w
Comm'r, 748 F.2d 890 n.10 (4th Cir. 19841.
5. Schwartz v. Comm% T.C. Memo 2003.86.
6. Treas. Reg. § 1.183.2(b). These nine factors were applied by the Tax Court ... case of Rabinowitz v. Commissioner, T.C. Memo
2005.188, to find that an aircraft charter activity was operated with the primary purpose of earning a profit and therefore was not
subject ... activities
unless that aggregation is artificial and unreasonable.
8. Rabinowitz v. Comm'r, T.C. Memo 2005.188.
9. T.C. Memo 2005.188.
10. 868 F.2d 833 (6th Cir. 1989), nonacq
https://www.justice.gov/epstein/files/DataSet%209/EFTA00591501.pdf
EFTA01063319Set 9
2017-02-2211p8,936w
HYLAND, EXECUTOR, Petitioner, v. COMMISSIONER OF
INTERNAL REVENUE, Respondent.
26077-09
February 22, 2017
T.C. Memo. 2017.40
Kim E. Baptiste and Michael E. Swath, for petitioner.
Jane ... Commissioner,
250 F.2d 242, 249 (5th Cir. 1957), affg in part, remanding in part T.C. Memo. 1956-178; Johnson v.
Commissioner, 85 T.C. 469, 477 (1985). Opinion evidence that does ... seller for information that is not publicly available. See Estate of Gallagher v.
Commissioner, T.C. Memo. 2011-148 (determining that the use of financial data not publicly available
https://www.justice.gov/epstein/files/DataSet%209/EFTA01063319.pdf
EFTA00598102Set 9
2007-12-1731p20,075w
Avila Smith, et al. v. Commissioner., U.S. Tax
Court, CCH Dec. 57,202(M), T.C. Memo. 2007-368, 94 . 574, (Dec. 17,
2007)
Rhett Rance Smith and Alice Avila Smith ... prejudice and is untimely. .q See, e.g., Deih/ v. Commissroner [Dec.
56,220(M)) T.C. Memo. 2005-287.
Accordingly, petitioners continue to bear the burden of proof with respect ... charitable contribution deductions is clear and unambiguous.
Blair v. Commissioner[Dec. 45,235(M)) T.C. Memo. 1988-581. No deduction is allowed for a contribution in excess
https://www.justice.gov/epstein/files/DataSet%209/EFTA00598102.pdf
EFTA02711179Set 11
2014-01-179p6,750w
Motors Corp. v. Commissioner, 112 T.C. 270,
296 (1999), Color Arts, Inc. v. Commissioner, T.C. Memo. 2003-95. An "item" is any recurring element
of income or expense. Thus ... declaration year
constitutes a change in accounting method. Summit Sheet Metal Co. v. Commissioner, T.C. Memo
1996-563. Similarly, a change from deducting real estate taxes when paid to deducting ... late fees from income to original issue discount), Humphrey, Farrington & McClain,
P.C. v. Commissioner, T.C. Memo. 201323 (advanced litigation expenses from deductible business
expenses to loans). See also Rev. Proc
https://www.justice.gov/epstein/files/DataSet%2011/EFTA02711179.pdf
EFTA01193903Set 9
2014-01-179p6,733w
Motors Corp. v. Commissioner, 112 T.C. 270,
296 (1999), Color Arts, Inc. v. Commissioner, T.C. Memo. 2003-95. An "item" is any recurring element
of income or expense. Thus ... declaration year
constitutes a change in accounting method. Summit Sheet Metal Co. v. Commissioner, T.C. Memo
1996-563. Similarly, a change from deducting real estate taxes when paid to deducting ... late fees from income to original issue discount), Humphrey, Farrington & McClain,
P.C. v. Commissioner, T.C. Memo. 201323 (advanced litigation expenses from deductible business
expenses to loans). See also Rev. Proc
https://www.justice.gov/epstein/files/DataSet%209/EFTA01193903.pdf
EFTA00598056Set 9
2011-02-1415p11,023w
USTCIIK,146], 394 F.3d 1030, 1039 (8th Cir. 2005), affg. [ Dec. 55,232(M)],
T.C. Memo. 2003-212; Knudsen v. Commissioner, 131 T.C. 185, 188-189 (2008); see also Geiger ... USTCI5A358], 279 Fed. Appx. 834, 835 (11th Cir. 2008), affg. [ Dec. 56,706(M)],
T.C. Memo. 2006-271.
Charitable Contribution Deduction
Section 170(a)(1) allows a deduction ... USTC 19331], 786 F.2d 1063, 1067
(11th Cir. 1986), affg. [ Dec. 41,540(M)], T.C. Memo. 1984-536; (2) the contribution must have been made
with donative intent and without
https://www.justice.gov/epstein/files/DataSet%209/EFTA00598056.pdf
EFTA00598139Set 9
2011-06-168p4,874w
Code Sec. 2522
Gift tax: Valuation: Interest in a closely held corporation: Formula Clause
T.C. Memo. 2011-133
JOHN H. HENDRIX AND KAROLYN M. HENDRIX, DONORS, Petitioners v. COMMISSIONER ... F.3d 279, 282 (5th Cir. 2002), affg. in part and revg. in part T.C. Memo. 2003-145;
Hall v. Commissioner, 92 T.C. 312, 335 (1989). Nor do we strictly scrutinize ... length transaction, see Kimbell v. United States , supra at 263; Huber v.
Commissioner, T.C. Memo. 2006-96; Estate of Stone v. Commissioner, T.C. Memo. 2003-309, although we find
nothing
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EFTA01103666Set 9
20p12,308w
excessive.
begun until a short time before January 1957; that Gilman Paper Co., T.C. Memo. 1960.13, affd. 284 F.2d
relationships within the family were not harmonious ... bottom,' repeatedly referred to by respondent, the trial
judge wrote (Gilman Paper Co., T.C. Memo. 1960-13):
'The evidence of Charles' actual services is sparse and dependent upon ... time of the
settlor's death.
2 Compare Estate of Hilton W. Goodwyn, T.C. Memo. 1973-153; Estate of Arthur A. Chalmers, T.C. Memo. 1972-158.
End of Document
https://www.justice.gov/epstein/files/DataSet%209/EFTA01103666.pdf
EFTA00598147Set 9
2011-06-158p5,152w
Commissioner of Internal Revenue, Respondent., U.S.
Tax Court, CCH Dec. 58,662(M), T.C. Memo. 2011-133, 101 . 1642,
(Jun. 15, 2011)
John H. Hendrix and Karolyn M. Hendrix, Donors ... F.3d 279, 282 (5th Cir. 2002), affg. in
part and revg. in part T.C. Memo. 2003-145; Hall v. Commissioner[ Dec. 45,484), 92 T.C ... Kimbell v. United States, supra at 263; Huber v.
Commissioner[ Dec. 56,510(M)), T.C. Memo. 2006-96; Estate of Stone v. Commissioner[ Dec. 55,341(M)), T.C.
Memo
https://www.justice.gov/epstein/files/DataSet%209/EFTA00598147.pdf
EFTA00598071Set 9
2002-11-2712p8,068w
Commissioner., U.S. Court of Appeals, Sixth
Circuit, CCH Dec. 54,946(M), 84 . 586, T.C. Memo. 2002-293, (Nov.
27, 2002)
Click to open document in a browser
Lapham Foundation ... Commissioner.
Docket No. 3881-01X, T.C. Memo. 2002-293, 84 TCM 586, Filed November 27, 2002. [Appealable, barring
stipulation to the contrary, to CA-6.—CCH.]
[ Code ... T.C. 626, 633 (1980);
Roe Found. Charitable Trust v. Commissioner [ Dec. 46,097(M)), T.C. Memo. 1989-566; sec. 1.509(a)-4(i)
(2), Income Tax Regs.
Under the circumstances
https://www.justice.gov/epstein/files/DataSet%209/EFTA00598071.pdf
EFTA01106843Set 9
2013-06-1717p7,366w
conjunction with § 267(c) is bolstered by Hickman v. Commissioner. T.C.
Memo. 1972-208.
In Hickman, the narrow issue before the court was (1) whether, under ... F.2d 44, 55-56 n. 14 (3d Cir. 1991) affq. Fox v. Commissioner, T.C.
Memo 1988-570; Rev. Rul. 2000-12, 2000-1 C.B. 744. Moreover, "Cottage Savings
Association ... case which, in dicta, follows the
reasoning in Rothstein. In Zand v. Comm'r, T.C. Memo 1996-19, the Tax Court
found that a grantor was not the owner
https://www.justice.gov/epstein/files/DataSet%209/EFTA01106843.pdf
EFTA01045904Set 9
2017-05-186p3,209w
standard of
disclosure to avoid certain accuracy-related penalties under Sec. 6662 (Schmidt, T.C. Memo. 1989-188).
In Colony, Inc., 357 U.S. 28 (1958), the Supreme Court adopted a "clue ... required to consider information from completely separate taxable entities. In Benson, T.C. Memo. 2006-55,
the IRS was not required to seek clues on the return of a controlled ... income on the taxpayer's return, and it did not constitute adequate disclosure (Heckman,
T.C. Memo. 2014-131).
Walking a tightrope
The six-year statute of limitation may cause practitioners
https://www.justice.gov/epstein/files/DataSet%209/EFTA01045904.pdf
EFTA00999402Set 9
2014-10-317p3,798w
operating loss in order
to determine the 2008 issue. See, e.g., Jordan v. Commissioner, T.C. Memo. 2009-223, slip
op. at 9 n.9, aff'd, 469 Fed. Appx ... such a characterization contemporaneously or at any time before
trial. See Sollberger v. Commissioner, T.C. Memo. 2011-78 (explaining that courts define a
loan as an express or implied agreement ... whether the parties conducted themselves
as if the transaction were a loan"), aff'g T.C. Memo. 1998-121. Likewise, there is no evidence
in the record that the amounts forwarded
https://www.justice.gov/epstein/files/DataSet%209/EFTA00999402.pdf
EFTA00730479Set 9
2010-11-0111p5,330w
Commissioner, 134 T.C. ,
(2010) (slip op. at 8); Estate of Proctor v. Commissioner, T.C. Memo. 1994-208.
Movant relies on rule 24 of the Federal Rules of Civil Procedure ... left to the discretion of the Court. In Estate of
Proctor v. Commissioner, T.C. Memo. 1994-208, we stated:
Under rule 24(b) of the Federal Rules of Civil Procedure
https://www.justice.gov/epstein/files/DataSet%209/EFTA00730479.pdf
EFTA01946229Set 10
2012-06-139p6,046w
subject of a separate opinion filed June 13,
2012. See Love v. Commissioner, T.C. Memo. 2012-166. In Love
we rejected respondent's adjustment under I.R.C. sec. 269 relating ... petitioners' acquisition of an S corporation.
August 27, 2012
T.C. Memo. 2012-244
104 T.C.M. (CCH) 222
2012 BL 219449
G. STEVEN NEFF AND CARRIE J. NEFF, Petitioners, v. COMMISSIONER
https://www.justice.gov/epstein/files/DataSet%2010/EFTA01946229.pdf
EFTA01184123Set 9
2016-03-224p1,507w
have the Estate of Sarah D. Holliday ("Estate") v. Commissioner ("Service"); T.C. Memo.
2016-51; No. 8143-1 to remind us that 2036 still has teeth.
Background
Sarah D. Holliday ... continue to bite under Section 2036.
[11 Estate of Sarah D. Holliday v. Commissioner - T.C. Memo. 2016-51; No. 8143-1
! Carsten Hoffmann, ASA, TEP, is a Managing Director with
https://www.justice.gov/epstein/files/DataSet%209/EFTA01184123.pdf
EFTA01063318Set 9
2017-02-231p590w
undervalued two
paintings it inherited by $1.77 million (Estate of Kollsman v. Commissioner, T.C. Memo.
2017-40, T.C., No. 26077-09, 2/22/17).
Judge Joseph H. Gale ruled Feb. 22 that
https://www.justice.gov/epstein/files/DataSet%209/EFTA01063318.pdf
EFTA01123523Set 9
2011-01-0314p3,014w
Vail, LLC v.
Commissioner, 134 T.C. 211, 215 (2010); Estate of Proctor v.
Commissioner, T.C. Memo. 1994-208; see also Appleton v.
http://services.taxanalysts.corn/taxbaseAnt3.nsf/(Number/20101-TNT+246-10?OpenDocu... 12/30/2010
EFTA01123530
Tax Notes Today
https://www.justice.gov/epstein/files/DataSet%209/EFTA01123523.pdf