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1. 160 T.C. No. 3 — 3M Company and Subsidiaries v. Commissioner
   IRCCourt RulingsFeb 9, 2023related by meaning
   rticle 12 of Law No. 4,131, of September 3, 1962. ANTONIO DELFIM NETTO The English portion of Exhibit 31 - J (Portaria 60/94 ) is: MF Ordinance No. 60 D.O.U.: 2/01/1994 The MINISTER OF FINANCE, in exercise of its statutory duties, taking into view the provisions of art. 50 of Law No. 8,383, of December 30, 1991 and Ord…
2. 77 T.C. 881; 77 T.C. No. 62 — Achiro v. Commissioner
   IRCCourt RulingsOct 19, 1981
   …cation under section 482. See Rubin v. Commissioner, 56 T.C. 1155, 1162-1164 (1971), affd. 460 F.2d 1216 (2d Cir. 1972); Rule 142(a), Tax Court Rules of Practice and Procedure. But see Abatti v. Commissioner, 644 F.2d 1385 (9th Cir. 1981), revg. a Memorandum Opinion of this Court. Third, if respondent raises section 48…
3. T.C. Memo. 1999-289 — Richard David Czepiel v. Commissioner
   IRCCourt RulingsAug 30, 1999related by meaning
   in effect ordered him to satisfy the increased amount awarded to Ms. Czepiel by making the IRA distributions since the only funds available to him in January 1995 to pay that amount consisted of approximately $33,000 on deposit in his IRA's. Respondent counters that the divorce judgment is not a QDRO and that petition…
4. T.C. Memo. 1996-421 — Joe M. & Patricia M. Brown v. Commissioner
   IRCCourt RulingsSep 18, 1996related by meaning
   sents taxable earnings from petitioner's IRA and that such amount is properly includable in petitioners' gross income for 1990. Sec. 408(d)(1). - 25 - In view of our conclusion, supra , that petitioner's Transfer Refund qualifies for tax-free rollover treatment in 1989 under section 402(a)(5)(D), we understand petition…
5. T.C. Memo. 2005-298 — Isabelle Bichindaritz v. Commissioner
   IRCCourt RulingsDec 29, 2005related by meaning
   d the $1,916 payment as a qualified retirement contribution to an individual retirement account (IRA). She contended in her pretrial memorandum and at trial that she properly deducted that amount as an IRA contribution. In the opening brief, respondent argued that section 219(g)(5) limits IRA deductions for active part…
6. T.C. Memo. 1997-250 — John E. & Concetta Lozon v. Commissioner
   IRCCourt RulingsJun 4, 1997★ strong match
   …uriam 562 F.2d 39 (2d Cir. 1977); Rubin v. Commissioner , 56 T.C. 1155, 1163 (1971), affd. 460 F.2d 1216 (2d Cir. 1972). "Fair warning means that respondent's failure to give petitioner notice of [his] intention to rely on a particular theory in the statutory notice of deficiency or the pleadings, must not have caused …
7. T.C. Memo. 2012-346 — Esmat Zaklama, Deceased v. Commissioner
   IRCCourt RulingsDec 18, 2012
   …nk (NWB8531); 6first Fidelity Bank N.A. is currently named First Union Bank. - 9 - [*9] account No. 1216 at Trust Company of New Jersey (TC1216); account No. 5492 at Trust Company of New Jersey (TC5492); and brokerage account No. 1904 at PNC Brokerage Corp. (PNC1904).7 D. Account in Both Petitioners' Names The followin…
8. 97 T.C. 237; 97 T.C. No. 14 — Guilzon v. Commissioner
   IRCCourt RulingsAug 6, 1991related by meaning
   f the matter is that the payment in question should be taxable to petitioner under section 72(e). Accordingly, we sustain respondent’s determination.6 In order to take into account what appear to be mechanical errors in respondent’s calculations and to afford the parties a further opportunity to resolve the question of…
9. 108 T.C. No. 5 — George & Elam Campbell v. Commissioner
   IRCCourt RulingsFeb 18, 1997related by meaning
   l section references are to the Internal Revenue Code in effect for 1991, the taxable year in issue. All Rule references are to the Tax Court Rules of Practice and Procedure. 2 Sec. 4980A imposes a 15-percent excise tax on excess distributions from qualified retirement plans. This tax is included within ch. 43 of the I…
10. T.C. Memo. 2013-245 — Terry L. & Sheila K. Ellis v. Commissioner
    IRCCourt RulingsOct 29, 2013
    …cordingly, section 4975(d)(10) does not apply. See Lowen v. Tower Asset Mgmt., Inc., 829 F.2d 1209, 1216 (2d Cir. 1987) (finding that section 408(c)(2) of the Employee Retirement Income Security Act of 1974 (ERISA), the parallel provision to section 4975(d)(10), exempts the fees and compensation paid pursuant to a plan…
11. T.C. Memo. 2005-124 — Henry Uscinski and Jacqueline Uscinski v. Commissioner
    IRCCourt RulingsMay 25, 2005related by meaning
    ibution was not from an IRA, it would not qualify for the exception for higher education expenses, even if it were used for higher education expenses. Petitioners stated in their petition that the distribution was from a section 401(k) account, a fact which petitioners have not denied. Petitioners did not respond to th…
12. 83 FR 36417 — Substantiation and Reporting Requirements for Cash and Noncash Charitable Contribution Deductions
    IRCFinal Rules (FR)Jul 30, 2018
    …rican Jobs Creation Act of 2004, Public Law 108-357 (118 Stat. 1418, 1631) (Jobs Act), and sections 1216, 1217, and 1219 of the Pension Protection Act of 2006, Public Law 109-280 (120 Stat. 780, 1079-83) (PPA), which added new rules for substantiating charitable contributions. The final regulations also update cross-re…
13. T.C. Summary Opinion 2006-74 — Charles M. Rideaux v. Commissioner
    IRCCourt RulingsMay 3, 2006
    ….C . Memo . 1981-407) ; Stricker v . Commissioner , 54 T .C . 355, 361-362 (1970), affd . 438 F .2d 1216 (6th Cir . 1971) . They lend guidance to the interpretation of "indefinite" in this case . An employment is for an indefinite duration if its termination is not foreseeable or is not reasonably expected to be forese…
14. 105 T.C. 141; 105 T.C. No. 12 — Brotman v. Commissioner
    IRCCourt RulingsAug 24, 1995related by meaning
    OPINION Tannenwald, Judge: Respondent determined a deficiency in petitioner’s 1988 Federal income tax of $11,752 and an addition to tax of $588 under section 6653(a)(1). This case is before us on respondent’s motion for partial summary judgment under Rule 121 that collateral estoppel precludes petitioner’s claim that a…
15. 116 T.C. No. 13 — Kenneth L. Nordtvedt v. Commissioner
    IRCCourt RulingsMar 13, 2001
    …tute to override the plain meaning of the words used therein. See Hirasuna v. Commissioner, 89 T.C. 1216, 1224 (1987); Huntsberry v. Commissioner, 83 T.C. 742, 747-748 (1984). The legislative history of the statutes relevant to this case contains no evidence that Congress intended that there be any adjustment to accoun…
16. T.C. Memo. 1998-336 — Robert A. & Laverne M. Hall v. Commissioner
    IRCCourt RulingsSep 22, 1998related by meaning
    ights-related activity. And since none of petitioner's compensation for the year was includable in gross income, all of petitioner's IRA contributions for the year are nondeductible. Secs. 219(b), 408(o). Contributions are deemed to have been made to an IRA on the last day of the preceding taxable year if the contribut…
17. T.D. 9836 — These final regulations provide guidance regarding substantiation and reporting requirements for cash and noncash charitable contributions. The final regulatio…
    IRCTreasury DecisionsAug 13, 2018
    …rican Jobs Creation Act of 2004, Public Law 108–357 (118 Stat. 1418, 1631) (Jobs Act), and sections 1216, 1217, and 1219 of the Pension Protection Act of 2006, Public Law 109–280 (120 Stat. 780, 1079–83) (PPA), which added new rules for substantiating charitable contributions. The final regulations also update cross-re…
18. T.C. Memo. 2005-173 — Transport Labor Contract/Leasing, Inc. & Subsidiaries v. Commissioner
    IRCCourt RulingsJul 14, 2005
    …, Estate of Shafer v. Commissioner, 80 T.C. 1145, 1157 n.18 (1983), affd. on other grounds 749 F.2d 1216 (6th Cir. 1984). 27The parties stipulated that the testimony of any person representing Parkway is to be considered representative of the testimony that would be given by any persons representing other trucking comp…
19. 164 T.C. No. 9 — Facebook, Inc. & Subsidiaries v. Commissioner
    IRCCourt RulingsMay 22, 2025
    … it to be arbitrary, capricious, or unreasonable. DHL Corp. & Subs. v. Commissioner, 285 F.3d 1210, 1216 (9th Cir. 2002), aff’g in part , rev’g in part and remanding T.C. Memo. 1998-461; Coca - Cola Co. & Subs. v. Commissioner, 155 T.C. 145, 201 – 02 (2020) ; see also Sundstrand Corp. , 96 T.C. at 353. However, we have…
20. 35 T.C. 1217 — Searl v. Commissioner
    IRCCourt RulingsMar 31, 1961related by meaning
    ntract” as meaning the entire contract, especially since Congress, when it wished to delineate the annuity feature of the contract, did so explicitly. Although admitting that the interpretation proposed by petitioner is not without merit, we hold that section 72(d) applies only when the entire consideration furnished b…