EFTA01103666Set 9
20p12,308w
Estate of Gilman v. Commissioner of Internal Revenue, 65 T.C. 296 (1975)
the Court dated January 10, 1973, certain secondary
issues were severed for a later trial, and the Commissioner ... T.C. 296
United States Tax Court has since conceded one of the remaining adjustments,
leaving only the following issue for decision at this time:
ESTATE OF CHARLES GILMAN, DECEASED, Whether ... Government Works. 1
EFTA01103666
Estate of Gilman v. Commissioner of Internal Revenue, 65 T.C. 296 (1975)
Charles Gilman ._... 5,001
Leah Shapiro (decedent's 1,000
Sadie Collier (decedent
https://www.justice.gov/epstein/files/DataSet%209/EFTA01103666.pdf
EFTA01097356Set 9
68p35,148w
Estate
Planning Journal (Oct. 2005).
See Moss v. Comm'r, 74 T.C. 1239 (1980); Cain v. Comm 'r, 37 T.C. 185 (1961) (both involving so-called self-canceling
installment notes ... relationship. See Commissioner v. Clay Brown, 380 U.S. 563 (1965); Meyerson V. Commissioner, 47 T.C. 340 (1966),
ewe. 1969-2 C.B. 23.
9
IRC § 1361(d).
2
EFTA01097362
paid within ... care needs. The taxpayer argued that the partnership
IS In Lazarus v. Comm 58 T.C. 854 (1972), aff'd, 513 F.2d 824 (90t Cir., 1975), the court held that
https://www.justice.gov/epstein/files/DataSet%209/EFTA01097356.pdf
EFTA02711179Set 11
2014-01-179p6,750w
Proc. 91-31,
1991-1 C.B. 566, Primo Pants Co. v. Commissioner, 78 T.C. 705, 723-724 (1982), Knight Ridder
Newspapers, Inc. v. United States, 743 F.2d 781, 798 (11th ... Huffman v. Commissioner, 126
T.C. 322, 343 (2006), Peoples Bank & Trust Co.
v. Commissioner, 415 F.2d 1341, 1344 (7th Cir. 1969).
An accounting practice that involves the timing of when ... deducted is considered an accounting method. General 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
https://www.justice.gov/epstein/files/DataSet%2011/EFTA02711179.pdf
EFTA01193903Set 9
2014-01-179p6,733w
Proc. 91-31,
1991-1 C.B. 566, Primo Pants Co. v. Commissioner, 78 T.C. 705, 723-724 (1982), Knight Ridder
Newspapers, Inc. v. United States, 743 F.2d 781, 798 (11th ... Huffman v. Commissioner, 126
T.C. 322, 343 (2006), Peoples Bank & Trust Co.
v. Commissioner, 415 F.2d 1341, 1344 (7th Cir. 1969).
An accounting practice that involves the timing of when ... deducted is considered an accounting method. General 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
https://www.justice.gov/epstein/files/DataSet%209/EFTA01193903.pdf
EFTA00598056Set 9
2011-02-1415p11,023w
Sony Canaan'', and Pratthavatla Karla Wagam v. Commisseanat. U.S. Tax Cowl. CCHDec. 64644 136 T.C. M18. ria
Tax Court Regulars (Current), Setty Gundanna and Prabhavathi Katta
Viralam v. Commissioner ... Court, CCH Dec. 58,547, 136 T.C. No.
8, (Feb. 14, 2011)
Slick to open document in a browser
Setty Gundanna and Prabhavathi Katta Viralam v. Commissioner.
U.S. Tax Court ... Pratilsovame gotta Vralem v. Comotsionor.. U.S. Tax Cowl. Cell Doc. 58.544 136 T.C. Na S. IF.psi
The application allowed petitioner to choose among 12 investment strategies for managing
https://www.justice.gov/epstein/files/DataSet%209/EFTA00598056.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 ... against the taxpayer. Sec. 7491(c); Wheeler v. Comm:swayer [Dec. 56,692) 127 T.C. 200 (2006);
Higbee v. Commissioner [Dec. 54,356) 116 T.C. 438 (2001).
Noncash Charitable Contributions
https://www.justice.gov/epstein/files/DataSet%209/EFTA00598102.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 ... understanding an area requiring specialized training, knowledge, or
judgment. Snyder v. Commissioner, 93 T.C. 529, 534 (1989). However, as the trier of fact, the Court is not bound
to accept ... expert's opinions. Silverman v. Commissioner, 538 F.2d 927, 933 (2d Cir. 1976), affg T.C. Menlo.
1974-285; Chlu v. Commissioner, 84 T.C. 722, 734 (1985). We may be selective
https://www.justice.gov/epstein/files/DataSet%209/EFTA01063319.pdf
EFTA00598083Set 9
2006-04-2419p13,662w
novo redetermination is to be made by the Court.
[ CCH Dec. 36,266], 72 T.C. at 908-09 (footnote omitted). In sum, the statute, the structure of comparable
provisions ... Covenant Church v. Comm'r of
InternalRevenue( CCH Dec. 36,958], 74 T.C. 293, 304 & n.11 (1980) (discussing H. R. Rep. No. 94-658, at
O2011 Wolters Kluwer. All rights ... Ct.CI. 1961); Am.
Campaign Acad. v. Commit' ofInternalRevenue( CCH Dec. 45,704], 92 T.C. 1053, 1065 (1989). 24 On the other
hand, an organization does not operate exclusively
https://www.justice.gov/epstein/files/DataSet%209/EFTA00598083.pdf
EFTA00598071Set 9
2002-11-2712p8,068w
Commissioner.. U.S. Court abloom's. Sally Ofetig, CCHLac. 54.94MM). 84= Sit T.C. Marna 2002.291 (Nov. 2401
Lapham Foundation, Inc. v. Commissioner., U.S. Court of Appeals, Sixth
Circuit ... T.C. Memo. 2002-293, (Nov.
27, 2002)
Click to open document in a browser
Lapham Foundation, Inc. v. Commissioner.
Docket No. 3881-01X, T.C. Memo ... F.2d 1274,
1277-1278 (7th Cir. 1979), affg. [ Dec. 35,137] 70 T.C. 182 (1978); fn. refs. omitted.]
A. Section 509(8)(3)(A)
Regulations promulgated under section
https://www.justice.gov/epstein/files/DataSet%209/EFTA00598071.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 ... court that is
squarely on point. See Golsen v. Commissioner[ Dec. 30,049], 54 T.C. 742 (1970), affd. 445 F.2d 985 (10th Cir.
1971). Petitioners argue that Succession ofMcCord ... Commissioner( 2006-2 USTC ¶60,530), 461 F.3d 614 (5th
Cir. 2006), revg. 120 T.C. 358 (2003), is such precedent. We agree. As discussed below, Succession of McCordis
©2011 Wolters
https://www.justice.gov/epstein/files/DataSet%209/EFTA00598147.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 ... precedent of that court that is
squarely on point. See Golsen v. Commissioner, 54 T.C. 742 (1970), affd. 445 F.2d 985 (10th Cir. 1971).
Petitioners argue that Succession ofMcCord ... Commissioner, 461 F.3d 614 (5th Cir. 2006), revg. 120 T.C. 358
(2003), is such precedent. We agree. As discussed below, Succession of McCordis dispositive of this case except
https://www.justice.gov/epstein/files/DataSet%209/EFTA00598139.pdf
EFTA01194324Set 9
5p1,246w
Estate of Elkins v. C.I.R., 140 T.C. No. 5 (2013)
140 T.C. 86, Tax Ct. Rep. (CCH) 59,471, Tax Ct. Rep. Dec. (RIA) 140.5
55 Graves, Nancy Omon (Series ... claim to original U.S. Government Works.
EFTA01194324
Estate of Elkins v. C.I.R., 140 T.C. No. 5 (2013)
140 T.C ... claim to original U.S. Government Works.
EFTA01194325
Estate of Elkins v. C.I.R., 140 T.C. No. 5 (2013)
140 T.C
https://www.justice.gov/epstein/files/DataSet%209/EFTA01194324.pdf
EFTA01104587Set 9
42p20,799w
Alice's receipt of income in Alternative A.5 However,
Madorin v. Commissioner, 84 T.C. 667 (1985); Rev. Rul. 77-402, 1977-2 C.B. 222.
2
Code ... termination of
9
Reg. §25.2511-2(d). See also, Estate ofGoelet v. Commissioner, 51 T.C. 352 (1968)
(distinguishing right to change time or manner of enjoyment, which does not postpone ... resulting gain flows through to the shareholder and increases
15
Paolozzi v. Commissioner, 23 T.C
https://www.justice.gov/epstein/files/DataSet%209/EFTA01104587.pdf
EFTA01123523Set 9
2011-01-0314p3,014w
Virgin Islands in
Tax Court Proceedings
Citations: George C. Huff v. Commissioner; 135 T.C. No. 30; No.
12942-09
Summary by taxanalvsts
The Tax Court has held that ... basic facts in this case are set forth in Huff v. Commissioner,
135 T.C. (2010). We thus recite only those facts required to
resolve the motion before us.
Petitioner ... matter at hand." See Intermountain Ins. Serv. of Vail, LLC v.
Commissioner, 134 T.C. 211, 215 (2010); Estate of Proctor v.
Commissioner, T.C. Memo. 1994-208; see also Appleton
https://www.justice.gov/epstein/files/DataSet%209/EFTA01123523.pdf
EFTA00593806Set 9
2011-01-0314p3,032w
Virgin Islands in
Tax Court Proceedings
Citations: George C. Huff v. Commissioner; 135 T.C. No. 30; No.
12942-09
Summary by taxanalvsts
The Tax Court has held that ... basic facts in this case are set forth in Huff v. Commissioner,
135 T.C. (2010). We thus recite only those facts required to
resolve the motion before us.
Petitioner ... matter at hand." See Intermountain Ins. Serv. of Vail, LLC v.
Commissioner, 134 T.C. 211, 215 (2010); Estate of Proctor v.
Commissioner, T.C. Memo. 1994-208; see also Appleton
https://www.justice.gov/epstein/files/DataSet%209/EFTA00593806.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 ... rational basis upon
which an estimate can be made. Vanicek v. Commissioner, 85 T.C. 731, 743 (1985).
For certain kinds of expenses otherwise deductible under section 162(a), a taxpayer ... inadequate. Cohan v. Commissioner, 39 F.2d at 543-544; Sanford v.
Commissioner, 50 T.C. 823, 827 (1968) (strict substantiation provision takes precedence over
Cohan rule), aff'd, 412 F.2d
https://www.justice.gov/epstein/files/DataSet%209/EFTA00999402.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
EFTA01045904Set 9
2017-05-186p3,209w
from gross
receipts to determine gross income for other purposes (Pittsburgh Milk Co., 26 T.C. 707 (1956)) but not for
purposes of the six-year statute of limitation (Chief Counsel ... amount realized, resulting in a lower
denominator (see, e.g., Ins,'!glass Corp., 84 T.C. 203 (1985), and, recently, Barkett, 143 T.C. No. 6 (2014)).
Example 2. The only income ... return and not just increase the tax for the omitted income (Colestock, 102 T.C.
380 (1994)).
The burden of proof
Expiration of a statute of limitation is an affirmative defense
https://www.justice.gov/epstein/files/DataSet%209/EFTA01045904.pdf
EFTA01106843Set 9
2013-06-1717p7,366w
cert. denied, 432 U.S. 906 (1977); Estate of O'Connor v. Commissioner, 69 T.C.
165 (1977); Example 5, § 1.1001-2(c) of the regulations ... 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 ... economic position. See Commissioner v. Fink 483 U.S. 89 (1987). Frantz v.
Commissioner, 83 T.C. 162 (1984), 784 F.2d 119 (2d Cir. 1986). This can be true
even
https://www.justice.gov/epstein/files/DataSet%209/EFTA01106843.pdf