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21. Court of Appeals for the Fourth Circuit — Richard Kelly v. Altria Client Services, LLC
    ERISACourt RulingsAug 10, 2026
    …o the p lan administrator directly (quoting § 1024(b)(4)) ); Mondry v. Am . Fam . Mut. Ins . Co . , 557 F.3d 781, 796 (7th Cir. 2009) (holding that § 1024(b)(4) require d the production of a claims administration agreement because , in defin ing the respective roles of the plan and claims administrators , the agreement…
22. T.C. Memo. 2012-13 — John K. Goyak & Associates, Inc. v. Commissioner
    IRCCourt RulingsJan 11, 2012
    …ncreased from $8, 221, 758 to $9, 521, 678, and from 2004 to 2009 his life benefits increased from $557,718 to $1,184,444, reaching a high of $1,490,515 for 2008. - 20 - Mr. Goyak never interacted directly with representatives of the Millennium Plan, instead always going through his advisers. Mr. Goyak did not know wha…
23. T.C. Summary Opinion 2001-69 — Marsha K. Huggins v. Commissioner
    IRCCourt RulingsMay 14, 2001related by meaning
    December 19, 1989, - 6 - for tax years ending after the date of enactment. See OBRA sec. 7841(a)(3), 103 Stat. 2428. The court order in this case was issued in 1985; it precedes the effective date of section 414(p)(11) and cannot qualify as a QDRO. The decree provided that petitioner is to receive a "sum of money equa…
24. T.C. Memo. 2012-221 — Robert L. Bernard & Diolinda B. Abilheira v. Commissioner
    IRCCourt RulingsAug 1, 2012related by meaning
    yer's return information. None of the assertions, even if true, would affect petitioners' deficiency. Petitioners' attacks on the Court in relation to its Rules of Practice and Procedure and the rulings in this and other cases lack merit and will not be addressed in this opinion. Adverse rulings are not grounds - 8 - […
25. T.C. Memo. 2002-130 — Ray C. & Bernadette B. Baas v. Commissioner
    IRCCourt RulingsMay 29, 2002related by meaning
    is Court. Section 72(t) provides that: (1) * * * If any taxpayer receives any amount from a qualified retirement plan (as defined in section 4974(c)), the taxpayer's tax * * * shall be increased by an amount equal to 10 percent of the portion of such amount which is includible in gross income. Section 72(t)(2) provides…
26. T.C. Memo. 2008-249 — David A. Hughes v. Commissioner
    IRCCourt RulingsNov 3, 2008
    …t Rules of Practice and Procedure . (6) whether petitioner is liable under section 6662(a) for a $2,557 .80 accuracy-related penalty . FINDINGS O FAC T Some of the facts have een stipulated, and the stipulated facts and accompanying exhib'ts'are hereby incorporated by reference into our findings . At the-time he filed …
27. 110 T.C. No. 11 — Albert Lemishow v. Commissioner
    IRCCourt RulingsFeb 18, 1998related by meaning
    lure to report any portion of the distributions. Thus, we find petitioner liable for the negligence penalty imposed on the portion of the underpayment attributable to the $102,519 not used to purchase the stock. In keeping with the above holdings, Decision will be entered under Rule 155 .
28. T.C. Summary Opinion 2006-11 — Richard Bradley v. Commissioner
    IRCCourt RulingsJan 26, 2006
    …o the Internal - 2 - 1 Petitioner concedes that he received taxable unemployment compensation of $3,557 in tax year 2001. Respondent concedes that petitioner is not liable for a $1,686 accuracy-related penalty under sec. 6662(a). Revenue Code in effect for the year in issue, and all Rule references are to the Tax Court…
29. 72 T.C. 461 — Citrus Orthopedic Medical Group, Inc. v. Commissioner
    IRCCourt RulingsJun 11, 1979related by meaning
    ensation may not avoid taxation by anticipatory arrangements regardless of their technical elegance. United States v. Basye, 410 U.S. 441, 450 (1973). In Armantrout v. Commissioner, 570 F.2d 210 (7th Cir. 1978), affg. per curiam 67 T.C. 996 (1977), an employer paid sums to a trustee who, in turn, paid school expenses f…
30. T.C. Memo. 2007-48 — Diana Van Arsdalen, f.k.a. Diana Murray, Petitioner, and Stanley David Murray, Intervenor v. Commissioner
    IRCCourt RulingsMar 5, 2007
    …ner , supra ; Foley v. Commissioner , T.C. Memo. 199516; Robinson v. Commissioner , T.C. Memo. 1994-557; Klimenko v. Commissioner , T.C. Memo. 1993-340; Hillman v. Commissioner , T.C. Memo. 1993-151.
31. 92 T.C. 376; 92 T.C. No. 24 — Foil v. Commissioner
    IRCCourt RulingsFeb 22, 1989related by meaning
    n from sec. 457 altogether. We note the irony that, on answering brief in another issue in the instant case, petitioners make the following statement: It is improper to resort to legislative history where the statute is clear. U.S. v. Prudential Ins. Co. of America, 461 F.2d 280 (5th Cir. 1972); U.S. v. Marett, 325 F.2…
32. 162 T.C. No. 4 — Clair R. Couturier, Jr. v. Commissioner
    IRCCourt RulingsFeb 28, 2024
    …of the enacted relief until six years into the future. Cf. Lyons v. United States, 99 Fed. Cl. 552, 557 (2011) (“ The Court believes it would be a great surprise to the Congresses of 1938 and 2004 to discover that the law they passed . . . might not assist any person who was wrongfully imprisoned at that time, but poss…
33. 88 T.C. 1440; 88 T.C. No. 80 — Lambos v. Commissioner
    IRCCourt RulingsJun 1, 1987related by meaning
    significance save that the words are strung together with syntactical correctness. * * * [Hand, “Thomas Walter Swan,” 57 Yale L. J. 167, 169 (1947).] Section 4975, as added to the Internal Revenue Code by title II of ERISA, Pub. L. 93-406, sec. 2003, 88 Stat. 829, 971, imposes two levels of excise tax on a prohibited …
34. T.C. Summary Opinion 2001-158 — Majid Naemi v. Commissioner
    IRCCourt RulingsSep 26, 2001related by meaning
    effect, rewrite the statute to achieve what seems to be a more equitable result. See Eanes v. Commissioner , supra at 171. “Whether and to what - 6 - extent deductions shall be allowed depends upon legislative grace; and only as there is clear provision therefor can any particular deduction be allowed.” New Colonial Ic…
35. T.C. Summary Opinion 2019-19 — Lily Hilda Soltani-Amadi & Bahman Justin Amadi v. Commissioner
    IRCCourt RulingsAug 8, 2019
    …ering any part of the statute meaningless surplusage." 15 W. 17th St. LLC v. Commissioner, 147 T.C. 557, 586 (2016) (quoting United States v. Menasche, 348 U.S. 528, 538539 (1955)) (citing Marbury v. Madison, 5 U.S. (1 Cranch) 137, 171 (1803) (enunciating "anti-surplusage" canon of construction)). With the foregoing pr…
36. 83 T.C. 154; 83 T.C. No. 10 — Tipton & Kalmbach, Inc. v. Commissioner
    IRCCourt RulingsJul 25, 1984related by meaning
    cated, and all Rule references are to the Tax Court Rules of Practice and Procedure. See Tipton & Kalmbach, Inc. v. Commissioner, T.C. Memo. 1982-260. We note, however, that Congress in enacting ERISA appears to have adopted the facts and circumstances test of sec. 1.401-6(b)(2), Income Tax Regs., for determining wheth…
37. U.S. Tax Court — Susan Elizabeth Machlay v. Commissioner
    IRCCourt RulingsFeb 10, 2009
    … result in the company's firing her an d in her losing her entire pension . Petitioner withdrew $85,557 in a lump-sum distribution from the company's pension plan in 2005 and reported the entire amount as income on her .Federal tax return . Petitioner worked intermittently between August 2005 and .the fall of 2006, whe…
38. T.C. Summary Opinion 2007-187 — Wayne Smith v. Commissioner
    IRCCourt RulingsNov 1, 2007
    …ot remit the $1,323 owed when he filed his return . Petitioner later made three payments, totaling $557, towards the amount owed for 2000 . Petitioner delinquently filed his Federal income tax return for taxable year 2001 on January 28, 2003 . On his 2001 return, he reported tax in the amount of $22,511, less withholdi…
39. 49 T.C. 128 — Swofford v. Commissioner
    IRCCourt RulingsNov 28, 1967related by meaning
    tax return clearly show that he bases his contention that the $15,000 was entitled to capital gains treatment under sections 401 and 402, I.R.C. 1954. These statutes are not applicable. In general, section 401 sets forth the requirements for qualification of an employees’ trust or pension plan so that contributions of …
40. 160 T.C. No. 3 — 3M Company and Subsidiaries v. Commissioner
    IRCCourt RulingsFeb 9, 2023
    …8 6).” Yariv Brauner, “Cost Sharing and the Acrobatics of Arm’s Length Taxation” , 38 Intertax 544, 557 (2010) ; Joel B. Rosenberg & Barbara N. McLennan, “Technology, Licensing, and Economic Issues in Transfer Pricing”, 3 Corp. Bus. Tax’n