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80 documents · 0.23sAllIRCERISAPBGCJoint Board
  1. 154 T.C. No. 6 — Sandra M. Conard v. Commissioner
    IRCCourt RulingsMar 10, 2020★ strong match
    sis test. FIe] , further, as applied to P, I.R.C. sec. 72(t) is valid because the age and disability classifications established by the statute bear a reasonable relationship to a legitimate Government purpose. Sandra M. Conard, pro se. Scott W. Forbord and Mark J. Miller, for respondent. OPINION TORO, Judge: A taxpaye…
  2. T.C. Summary Opinion 2026-8 — Peter J. Janangelo, Jr. & Mary Ann Janangelo v. Commissioner
    IRCCourt RulingsAug 27, 2026
    …C. 2021 The Notice of Deficiency issued to the Janangelos for 202 1 determined a deficiency of $ 17,867. It also determined a section 6663 penalty of $13,400 against Mr. Janangelo , with a section 6662 penalty in the alternative. R espondent determined (and continue s to maintain) that a s ection 6662 penalt y is appro…
  3. T.D. 9324 — Final regulations under section 402A of the Code provide guidance concerning the taxation of distributions from designated Roth accounts under qualified cash o…
    IRCTreasury DecisionsMay 29, 2007related by meaning
    2 Announcement 2007-52 A list is provided of organizations now classified as private foundations. ADMINISTRATIVE Rev. Proc. 2007-32 Rev. Proc. 2007-32 This procedure updates the Gaming Industry Tip Compliance Agreement (GITCA) Program, Rev. Proc. 2003-35, 2003-1 C.B. 919. This program allows gaming industry employers t…
  4. 91 FR 4348 — Improving Transparency Into Pharmacy Benefit Manager Fee Disclosure
    ERISAProposed Rules (FR)Proposed Jan 30, 2026
    …ck to Citation 311.  This estimate is calculated as: $717,127,901 quality-adjusted life years + $31,867,708 in averted healthcare expenditures = $748,995,610 in total undiscounted benefits. Using a 3 percent discount rate, this results in annualized benefits of $637,845,854. Using a 7 percent discount rate, this result…
  5. T.C. Memo. 2000-384 — Robert W. & Vivian Toan v. Commissioner
    IRCCourt RulingsDec 19, 2000related by meaning
    ec. 402(a), 96 Stat. 324, 648, but had to be determined in the Toans’ individual case. Alternatively, petitioners argue, any assessment under the 1980 notice is time barred under section 6501. Petitioners assert that the addition to tax under section 6659 was an affected item - 7 - for 1982 and that the related notice …
  6. PLR 201923016 — Qualified Pension, Profit-Sharing, and Stock Bonus Plan
    IRCPrivate Letter RulingsJun 7, 2019
    … Nurseryman Publishing Co. v. Commissioner , supra at 275; Estate of Hill v. Commissioner , 64 T.C. 867, 875-876 (1975), affd. in an unpublished opinion 568 F.2d 1365 (5th Cir. 1978). As the Seventh Circuit explained in Van Den Wy melenberg v. United States , supra at 445 : We re the law otherwise there would exist con…
  7. T.C. Memo. 1995-599 — Rhett B. & Sandra L. Ross v. Commissioner
    IRCCourt RulingsDec 19, 1995related by meaning
    -2503 at 95-2504, 95-1 USTC par. 50,280 (D. Md. 1995); see also Conway v. United States , supra ; cf. Wheeler v. Commissioner , T.C. Memo. 1993-561. 6 We observe that the definition of "qualified total distribution" set forth in section 402(a)(5)(E)(i)(II) incorporates the definition of "lump sum distribution" set fort…
  8. T.C. Memo. 1997-346 — William L. Reese v. Commissioner
    IRCCourt RulingsJul 29, 1997related by meaning
    one taxable year; at best, petitioner's assertion undermines the characterization of the 1992 distribution as a lump-sum distribution. That position, however, does not advance petitioner's case. c. Frozen Deposit Rule Finally, although it is not clear whether petitioner relies on the special rule for frozen deposits f…
  9. U.S. Tax Court — Jeremiah Francis O'Neill v. Commissioner
    IRCCourt RulingsAug 25, 2009
    … irrelevant, then whether the injury arose in military service is simply not a factor . Id . at 866-867 .
  10. PLR 201628004 — Required Distributions
    IRCPrivate Letter RulingsJul 8, 2016
    … Nurseryman Publishing Co. v. Commissioner , supra at 275; Estate of Hill v. Commissioner , 64 T.C. 867, 875-876 (1975), affd. in an unpublished opinion 568 F.2d 1365 (5th Cir. 1978). As the Seventh Circuit explained in Van Den Wymelenberg v. United States, supra at 445 : We re the law otherwise there would exist consi…
  11. PLR 201628006 — Required Distributions
    IRCPrivate Letter RulingsJul 8, 2016
    … Nurseryman Publishing Co. v. Commissioner , supra at 275; Estate of Hill v. Commissioner , 64 T.C. 867, 875-876 (1975), affd. in an unpublished opinion 568 F.2d 1365 (5th Cir. 1978). As the Seventh Circuit explained in Van Den Wymelenberg v. United States, supra at 445 : We re the law otherwise there would exist consi…
  12. T.C. Memo. 2022-69 — Clair R. Couturier, Jr. v. Commissioner
    IRCCourt RulingsJul 6, 2022★ strong match
    …ly allowed under section 219(b) for a 2004 IRA contribution, for a total allowable contribution of $867,108. The IRS determined that the balance of petitioner’s $26 millio n contribution to his IRA, or $2 5,132,892, constituted an “excess contribution” under section 4973(a) (1) and (b)(2), generating excise taxes for t…
  13. PLR 201628005 — Required Distributions
    IRCPrivate Letter RulingsJul 8, 2016
    … Nurseryman Publishing Co. v. Commissioner , supra at 275; Estate of Hill v. Commissioner , 64 T.C. 867, 875-876 (1975), affd. in an unpublished opinion 568 F.2d 1365 (5th Cir. 1978). As the Seventh Circuit explained in Van Den Wymelenberg v. United States, supra at 445 : We re the law otherwise there would exist consi…
  14. T.C. Memo. 1997-363 — Albert R. Cujas, Jr. & Susan W. Cujas v. Commissioner
    IRCCourt RulingsAug 6, 1997
    …ws: Albert R. Cujas, Jr. Payor Type of Payment Amount Maultsby Orthopedic Clinic PA Compensation $1,867 St. John Neuromuscular Therapy Seminars Compensation 13,214 Matol Botanical International Ltd. Compensation 630 State of N.C. Health Plan Compensation 2,302 Hartford Life Insurance Co. Compensation 677 State Employee…
  15. PLR 200648028 — Definitions and Special Rules
    IRCPrivate Letter RulingsDec 1, 2006
    …he taxpayer has made no showing o f injury from the reallocation. Davis v. United States , 961 F.2d 867, 878-9 (9 th Cir.1992). “Straitjacketing the IRS into its initial allocation decisions would be inconsistent with the goal of maximizing tax revenues.” Id. at 879. The reallocation may take place during a later year,…
  16. 108 T.C. No. 25 — Billy & Ruth Johnson v. Commissioner
    IRCCourt RulingsJun 17, 1997
    …ion: 1989 1990 1991 1992 1993 Yearend assets $138,653 $137,306 $147,048 $157,095 $164,013 Income 38,867 14,163 13,054 13,087 12,434 Expenses 241 15,510 3,312 3,076 5,516 Contributions 50,030-0 - - 0 - - 0-670 These forms also reported the payment of $11,858, $13,797, $54, zero, and zero in insurance commissions during …
  17. T.C. Memo. 2020-147 — Ram Ratan Sharma & Shakuntala Sharma v. Commissioner
    IRCCourt RulingsOct 29, 2020
    …ies5 that petitioners received for 2014. These additional adjustments would result in a MAGI of $31,867, and the section 469(i) phaseout would no longer apply. In support of their calculation petitioners cite the instructions for Form 8582.6 The instructions direct taxpayers to calculate their MAGI in the same manner a…
  18. 98 T.C. 141; 98 T.C. No. 12 — Truck & Equipment Corp. v. Commissioner
    IRCCourt RulingsFeb 6, 1992related by meaning
    tioner had 34 employees on January 31, 1986, but paid bonuses to only 33 employees because one employee left the company prior to the date of payment. Petitioner filed a timely U.S. Corporation Income Tax Return (Form 1120) for its taxable year ended January 31, 1986, on July 28, 1986. S.B. Hoover & Co. of Harrisonburg…
  19. T.C. Memo. 2017-69 — Larry E. Austin & Belinda Austin v. Commissioner
    IRCCourt RulingsApr 24, 2017
    …s as follows: Penalty Year Deficiency sec. 6662(a) 2000 $347,369 $69,473 2001 341,566 68,313 2002 2,867,433 573,487 2003 12,869,823 2,573,965 2004 3,731,802 746,360
  20. T.C. Memo. 2012-346 — Esmat Zaklama, Deceased v. Commissioner
    IRCCourt RulingsDec 18, 2012
    …ished, - 23 - [*23] proper method of income reconstruction. See DiLeo v. Commissioner, 96 T.C. 858, 867-868 (1991), aff'd, 959 F.2d 16 (2d Cir. 1992); Estate of Mason v. Commissioner, 64 T.C. 651, 656 (1975), aff'd, 566 F.2d 2 (6th Cir. 1977); see also Bacon v. Commissioner, T.C. Memo. 2000-257, aff'd without published…