Brief Case
Pension Resource

Search the Pension Law Library

Limit to:Advanced options
Searches the code/regs in effect on that date.
Words mode supports "quoted phrases", +required and -excluded terms.
Document types:
Go to 96 T.C. 895 (not yet in the library — opens the official source)
84 documents · 0.24sAllIRCERISAPBGCJoint Board
  1. 35 T.C. 1238 — Kimble Glass Co. v. Commissioner
    IRCCourt RulingsMar 31, 1961
    …h amount is less than 5 percent of petitioner’s actual sales of television bulbs for 1949 of $8,174,895.13. Therefore, it is the contention of Kimble Glass that it satisfies the test set forth in clause (iii) of section 435(e)(1)(B).
  2. T.C. Memo. 2005-173 — Transport Labor Contract/Leasing, Inc. & Subsidiaries v. Commissioner
    IRCCourt RulingsJul 14, 2005related by meaning
    ld a second trial at which petitioner would introduce new evidence in support of that position. With respect to petitioner's tax duplication argument, petitioner asserts: As a result of the Court's Opinion in this case and without a Rule 155 proceeding, respondent will be in a windfall position-it will have collected t…
  3. 91 FR 46602 — Electronic Disclosure by Group Health Plans Under ERISA
    ERISAProposed Rules (FR)Proposed Jul 23, 2026
    …ion of Notices (Hour Burden) 43,172 0 14,391 Printing Costs (Cost Burden) $13,626,966 $6,530,171 $8,895,769 ( printed page 46624) Agency: Employee Benefits Security Administration. Title: Electronic Disclosure by Group Health Plans Under ERISA. Type of Review: New. OMB Control Number: 1210-NEW. Affected Public: Individ…
  4. T.C. Memo. 2013-10 — Robert A. & Pearl Fletcher v. Commissioner
    IRCCourt RulingsJan 14, 2013★ strong match
    …097 54,223 19,669 34,554 1999 51,296 26,112 25,184 52,014 3,112 48,902 1998 49,489 26,500 22,989 49,895 -0- 49,895 1997 47,746 26,500 21,246 47,862 -0- 47,862 1996 46,064 26,500 19,564 45,912 -0- 45,912 1995 44,441 25,885 18,556 44,042 -0- 44,042 1994 42,876 23,331 19,545 10,562 -0- 10,562 1993 41,365 20,800 20,565 10,…
  5. 111 T.C. No. 20 — Dona Elizabeth Conway v. Commissioner
    IRCCourt RulingsDec 30, 1998
    …e Co. (Great-West). GreatWest mailed to petitioner and to respondent a Form 1099-R indicating that $895 of the $5,149 distribution represented taxable income to petitioner. 1994 Tax Return and Respondent's Audit On her 1994 Federal income tax return, petitioner did not report any taxable income relating to the transfer…
  6. 115 T.C. No. 5 — Wan B. & Cecilia Lo v. Commissioner
    IRCCourt RulingsJul 31, 2000★ strong match
    …come $2,303,425 $403,869 $2,411,265 $2,286,460 Officers’ compensation 987,554 350,000 1,171,931 940,895 Salaries & wages 148,750 29,167 200,565 303,750 Pension, profit-sharing, plans 46,907 25,000 132,428 169,170 Employee benefit programs -0- -0- -0- -0- Other deductions (VEBA contribution) 480,901 -0- 209,869 296,056 …
  7. 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…
  8. T.C. Memo. 2024-6 — Clair R. Couturier, Jr. v. Commissioner
    IRCCourt RulingsJan 17, 2024related by meaning
    Title 26 U.S.C. (Code) , in effect at all relevant times, and Rule references are to the Tax Court Rules of Practice and Procedure . Served 01/17/24 2 [* 2 ] deficiencies under section 4973 in th e aggregate amount of $8,476,705 . The notices also determined additions to tax under section 6651(a)(1) and (2) and accurac…
  9. 73 T.C. 1142 — Home Interiors & Gifts, Inc. v. Commissioner
    IRCCourt RulingsMar 24, 1980
    …00 1969. 20,399 1970 . 27,988 1971. 63,549 1972. 1,800,274 1973 . 313,863 1974 . 470,495 1975 . 544,895
  10. 78 T.C. 979; 78 T.C. No. 69 — Ruggere v. Commissioner
    IRCCourt RulingsJun 14, 1982related by meaning
    nder the Sixth and Ninth Amendments of the Constitution were not violated by our actions in the instant case. Decision will be entered under Rule 155. By stipulation, respondent concedes that the $1,562 figure is the product of an erroneous computation in the statutory notice of deficiency and that should respondent pr…
  11. Court of Appeals for the Eleventh Circuit — Ann Johnson v. Russell Investments Trust Company
    ERISACourt RulingsAug 17, 2026
    … instead . See id. at 1178; s ee also GIW Indus., Inc. v. Trevor, Stewart, Burton & Jacobsen, Inc., 895 F.2d 729, 733 (11th Cir. 1990). When assessing this kind of comparator evidence, we have explained that “ whether an investment is objectively imprudent must be assessed against the actions of a hypothetical prudent …
  12. T.C. Memo. 1999-59 — Robert J. Geiger v. Commissioner
    IRCCourt RulingsMar 1, 1999related by meaning
    me-generating activities relating to the items of income, he has satisfied that obligation through the introduction of predicate evidence. Absent some showing by petitioner as to how the distribution in liquidation should have been divided between himself and his spouse, there is no basis for making any apportionment. …
  13. T.C. Summary Opinion 2002-66 — Milagros Z. Gueco v. Commissioner
    IRCCourt RulingsJun 10, 2002related by meaning
    T.C. Summary Opinion 2002-66 UNITED STATES TAX COURT MILAGROS Z. GUECO, Petitioner v . COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 545-01S. Filed June 10, 2002. Milagros Z. Gueco, pro se. James N. Beyer , for respondent. DINAN, Special Trial Judge : This case was heard pursuant to the provisions of section …
  14. 86 FR 55980 — Requirements Related to Surprise Billing; Part II
    IRCFinal Rules (FR)Oct 7, 2021
    …the following calculation: 6,532 claims × 2 hours × $105.01 + 6,532 claims × 0.5 hour × $55.23 = $1,895,077. 2 × $1,895,077 = $3,790,154. Labor rates are EBSA estimates. Back to Citation 202.  Kaiser Family Foundation. “Surprise Medical Bills: New Protections for Consumers Take Effect in 2022.” (2019).
  15. 167 T.C. No. 4 — Piton Holdings, LLC, David L. Hall, Partnership Representative, Petitioner(s) v. Commissioner
    IRCCourt RulingsJul 15, 2026
    …et does not exist typically for conservation easements. See Symington v. Commissioner, 87 T.C. 892, 895 (1986). C ourts usually value easements indirectly using a “before and after” approach, seeking to determine the reduction in property value attributable to the easement. See Treas. Reg. § 1.170A - 14(h)(3)(i ) . Und…
  16. T.C. Memo. 1998-295 — Shedco, Inc. v. Commissioner
    IRCCourt RulingsAug 12, 1998related by meaning
    titioner, WE 7, and - 18 - 4 The complaint filed in the Superior Court indicates that the subject matter of the case involved a contract to purchase a portion of a shopping center entered into on Aug. 3, 1987. the Guardian Construction Co., Inc., as corporate partners of Estes Co. Petitioner was identified as a partner…
  17. Treas. Reg. § 1.72-7(b)(4) — Adjustment in investment where a contract contains a refund feature.
    IRCRegulationsJul 26, 2016
    …the contract adjusted for the present value of the refund feature without discount for interest $17,895 Example 3.Assume the same facts as in example (1), except that the pre-July 1986 investment in the contract is $10,000 and the post-June 1986 investment in the contract is $11,053. If the annuitant makes the election…
  18. 108 T.C. No. 25 — Billy & Ruth Johnson v. Commissioner
    IRCCourt RulingsJun 17, 1997
    …ax returns. These returns included the following data: 1988 1989 1990 1991 1992 Total income $1,130,895 $1,108,792 $923,488 $114,270 $603,522
  19. 92 T.C. 866; 92 T.C. No. 51 — Welander v. Commissioner
    IRCCourt RulingsApr 19, 1989related by meaning
    e as amended and in effect for the year in issue unless otherwise indicated. All Rule references are to the Tax Court Rules of Practice and Procedure. This subsection was repealed by the Tax Reform Act of 1986, effective for taxable years beginning after Dec. 31, 1986. Pub. L. 99-614, sec. 1123(d)(2), 100 Stat. 2085, 2…
  20. 89 FR 5624 — Automatic Portability Transaction Regulations
    ERISAProposed Rules (FR)Proposed Jan 29, 2024
    …9 10 Total Materials and Postage $2 $3 $9 $14 $16 $19 $21 $22 $24 $23 $154 Labor Costs 6,206 88 572 895 1,041 1,226 1,415 1,483 1,580 1,547 16,052 Total All Cost 6,208 90 581 909 1,057 1,245 1,436 1,505 1,604 1,570 16,206 Present Value of Total Cost: 3 Percent 6,027 85 532 808 912 1,042 1,168 1,188 1,229 1,168 14,160 7…