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…
IRCCourt RulingsSep 24, 2007related by meaning
T .C . Memo . 2007-292
UNITED STATES TAX COUR T
HUBERT JOUBERT, Petitioner V .
COMMISSIONER OF INTERNAL REVENUE, Responden t
Docket No . 8769-06 . Filed September 24, 2007 .
P failed to file a Federal income tax return for 2002 .
R determined a deficiency and asserted in the notic e
deficiency, the answer, and the pret…
IRCCourt RulingsAug 1, 2012related by meaning
4, 2011, but was continued on petitioners' motion so that the parties
could determine the amounts of nondeductible contributions to the IRAs. The case was continued to March 23, 2011, but was thereafter continued again on
petitioners' motion so that they could take a trip out of the country.
By notice served May 9, 201…
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…
IRCCourt RulingsFeb 24, 2014
…ral or directory and does not relate to the essence of the statute. Taylor v.
Commissioner, 67 T.C. 1071, 1077-1078 (1977).
IRCCourt RulingsJun 18, 1999related by meaning
1402(a). We therefore simply sustain
respondent's determination as respondent did not assert an
increased deficiency in this regard. See sec. 6214(a). used for retirement purposes, a 10 percent penalty is generally
imposed on IRA distributions made before the taxpayer reaches age
59-1/2. See sec. 72(t). In that regard,…
IRCCourt RulingsApr 20, 2017
…, 791 F.2d 68, 71
(7th Cir. 1986); Bruhwhiler v. Commissioner, T.C. Memo. 2016-18, 111 T.C.M.
(CCH) 1071, 1074.
Petitioner has repeatedly advanced numerous frivolous positions in this
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…
IRCCourt RulingsJun 13, 2012
…td. v. United States, 291 F.2d 761, 768
(9th Cir. 1961)), aff'd without published opinion, 770 F.2d 1071 (3d Cir. 1985);
see also House Beautiful Homes, Inc. v. Commissioner, 405 F.2d at 66 ("[I]t is
only through an analysis of conduct that motivation can be inferred. Whether the
conduct occurs immediately subsequent t…
IRCCourt RulingsNov 21, 2007
…93 36 .1085 6,818 .47 1,608 .94 8,427 .4 1
1994 66 .0084 15,698 .12 1,725 .72 17,423 .8 4
1995 108 .1071 46,776 .86 6 .29 46,783 .1 5
1996 144 .5164 108,732 .69 30 .90 108,763 .5 9
1996 110,116 .148 0
1997 10,323 .9064 304,555 .24 10 .31 304,565 .5 5
'Number of shares restated to reflect a 70-to-1 stock split .
After p…
IRCCourt RulingsJul 6, 2022related by meaning
s
are to the Tax Court Rules of Practice and Procedure.
Served 07/06/22
2
[* 2 ] under section 4973, plus associated additions to tax and penalties.
2 Currently before the Court is petitioner’s Motion for Summary Jud gment under Rule 121. Petitioner contends that the IRS “is precluded as
a matter of law from asserting …
IRCCourt RulingsJul 2, 2003
…ubstance or essence of the statute, they must be rigidly
observed. Taylor v. Commissioner
, 67 T.C. 1071, 1077 (1977);
Sperapani v. Commissioner
, 42 T.C. 308, 331 (1964). On the other
hand, if the requirements are procedural or directory in that
they do not go to the essence of the thing to be done, but rather
- 8 -
a…
IRCCourt RulingsFeb 12, 2003
…ommissioner
, T.C. Memo. 1998-318
(docket No. 18155-96R) (the declaratory judgment), affd. 207 F.3d
1071 (8th Cir. 2000). We held that the trust was not a qualified
trust under section 401(a) beginning with the plan year 1986
because the annual additions exceeded the limitations of section
415(c) when we found that the…
IRCCourt RulingsMar 14, 2019
…r, 791 F.2d 68, 71 (7th Cir. 1986); Bruhwiler v. Commissioner, T.C. Memo. 2016-18, 111 T.C.M. (CCH) 1071, 1074.
Petitioner has raised many frivolous arguments during this litigation. We
sanctioned him on two prior occasions for advancing frivolous arguments, and in
this case we repeatedly warned him to desist from doin…
IRCCourt RulingsSep 23, 2019related by meaning
or the taxing
authority that imposed the levy. Petitioners have not shown that they are eligible
for the exception for tax levies under section 72(t). Petitioners also contend that the remaining portion of the $17,500 was a
loan which they used to purchase a home in Vermont in 2013. Petitioners
provided only Form 1099-…
IRCCourt RulingsJan 22, 2025
…dler v. Commissioner, 75 T.C. 1, 20– 21 ( 1980) ( quoting Es tate
of Ruben v. Commissioner, 33 T.C. 1071, 1072 (1960)). Petitioner has
not argued that any of the statutory exceptions under section 6654(e)
applies , and none apply . Accordingly, we find that petitioner is liable
for the addition to tax under section 665…
IRCCourt RulingsMay 24, 2000
…dependent contractor working
for the taxpayer, Howard E. Clendenen, Inc. v. Commissioner
, 207
F.3d 1071 (8th Cir. 2000), affg. T.C. Memo. 1998-318. We follow
that holding and conclude that the management fees paid to Mr.
IRCCourt RulingsJan 16, 2002related by meaning
470 in petitioner's
deductions, a $144 decrease in petitioner's withholding credits,
and the imposition of the section 72(t) additional tax of $1,283. Petitioner timely filed a Form 8857, Request for Innocent
Spolse Relief, seeking equitable relief from liability under the
provisions of section 66(c). Respondent determ…
IRCCourt RulingsAug 28, 2008
… . Commissioner , 75 T .C . 1,
20-21 (1980) ; see also Estate of Ruben v . Commissioner , 33 T .C . 1071, 1072 (1960) (reasonable cause and lack of willful neglect
are not relevant considerations for estimated tax addition)
.
Notwithstanding the lack of reasonable cause, respondent
must produce evidence sufficient for …
T.C. Memo. 2024-24 — James Elbert Aldridge, Jr. & Shirley Lorraine Aldridge v. Commissioner IRCCourt RulingsFeb 21, 2024
…g in part T.C. Memo. 202073; Laidlaw’s Harley Davidson Sales, Inc. v. Commissioner , 29 F.4th 1066, 1071– 74
(9th Cir. 2022), rev’g and remanding 154 T.C. 68 (2020). The Eight Circuit, to which
an appeal in this case would presumably lie, see supra note 3, has not squarely
addressed the test for determining compliance …