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80 documents · 0.27sAllIRCERISAPBGCJoint Board
  1. 133 T.C. No. 9 — Taproot Administrative Services, Inc. v. Commissioner
    IRCCourt RulingsSep 29, 2009
    …a reasonable interpretation of an ambiguity in the Code . Redlark v . Commissioner , 141 F .3d 936, 939 (9th Cir . 1998),,revg . 106 T .C . 31 (1996) ; Swallows Holding, Ltd . v . Commissioner , 126 T .C . 96, 157 (2006) (Halpern, J . dissenting), vacated 515 F .3d 162 (3d Cir . 2008) . Here, the ambiguous term in
  2. T.D. 9325 — Final regulations under section 401 of the Code provide rules permitting in-service distributions to be made to a participant from a pension plan upon the part…
    IRCTreasury DecisionsJun 11, 2007related by meaning
    INCOME TAX Rev. Rul. 2007-37 Rev. Rul. 2007-37 Cancellation of distributorship agreement. This ruling holds that the cancellation of an agreement to distribute a manufacturer’s products may be a sale or exchange of property. The gain may be capital gain or treated as capital gain and may be subject to recapture. REG-14…
  3. T.C. Memo. 1997-8 — Gary Benton & Karen Ruth Logsdon v. Commissioner
    IRCCourt RulingsJan 6, 1997
    … in relation to the weight of authorities supporting contrary positions. Norgaard v. Commissioner , 939 F.2d 874 (9th Cir. 1991), affg. in part and
  4. T.C. Memo. 1996-265 — Harold E. & Anna Mae Emmons v. Commissioner
    IRCCourt RulingsJun 11, 1996related by meaning
    1 Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the taxable year in issue, and all Rule references are to the Tax Court Rules of T.C. Memo. 1996-265 UNITED STATES TAX COURT HAROLD E. EMMONS AND ANNA MAE EMMONS, Petitioners v . COMMISSIONER OF INTERNAL REVENUE, Respond…
  5. 148 T.C. No. 14 — John C. Trimmer & Susan Trimmer v. Commissioner
    IRCCourt RulingsApr 20, 2017
    …hat granting petitioners a waiver is consistent with the 27See also Thom v. United States, 283 F.3d 939, 943 n.6 (8th Cir. 2002); Wells Fargo & Co. & Subs. v. Commissioner, 224 F.3d 874, 886 (8th Cir. 2000), aff'g in part, rev'g in part Norwest Corp. v. Commissioner, 112 T.C. 89 (1999); Transco Expl. Co. v. Commissione…
  6. T.C. Memo. 2005-5 — Thomas G. Wright and Estate of Rosemary K. Wright, Deceased; Thomas G. Wright, Personal Representative v. Commissioner
    IRCCourt RulingsJan 13, 2005
    … encapsulated in a qualified retirement plan. See, e.g., Berman v. Commissioner , 925 F.2d 936, 938-939 (6th Cir. 1991), affg. T.C. Memo. 1989-654; Caplin v. United States , 718 F.2d 544, 548-549 (2d Cir. 1983); Wood v. United States , 590 F.2d 321, 323 (9th Cir. 1979). Additionally, section 105(e)(2) provides that amo…
  7. 70 T.C. 788 — 212 Corp. v. Commissioner
    IRCCourt RulingsAug 31, 1978related by meaning
    41), cert. denied 314 U.S. 621 (1941); see also sec. 1.170-l(c), Income Tax Regs.; sec. 20.2031-1(b), Estate Tax Regs.; sec. 25.2512-1, Gift Tax Regs. The petitioners argue that the parties agreed upon a value of $225,000 for the properties and that this Court is bound to respect the value contractually agreed upon by …
  8. T.C. Summary Opinion 2020-5 — Tracey Rene Merrell & Christopher L. Merrell v. Commissioner
    IRCCourt RulingsJan 16, 2020related by meaning
    bed in section 72(t) in respect of Mr. Merrell's IRA distribution is sustained. As a final matter, petitioners maintain that they will suffer economic hardship if the additional tax prescribed in section 72(t) is imposed in this case. We have considered similar claims in the past and have observed that there is no -8au…
  9. 110 T.C. No. 11 — Albert Lemishow v. Commissioner
    IRCCourt RulingsFeb 18, 1998
    …ar): Type of Bank Amount Account Green Point $250,651 Keogh Green Point 50,130 Keogh Green Point 13,939 IRA Apple 153,828 Keogh Apple 6,377 IRA Apple 5,489 IRA Total $480,414 Green Point and Apple withheld Federal income tax from the distributions of $50,130.00 and $153,828.00, respectively, in the amounts of $12,532.5…
  10. 50 T.C. 384 — Ed & Jim Fleitz, Inc. v. Commissioner
    IRCCourt RulingsMay 27, 1968
    …share of contributions paid: Edward B. Fleitz_ 2, 178. 90 2, 622. 52 James J. Fleitz_ 1, 694. 70 1, 939. 95 Robert J. Fleitz_ 2, 178. 90 2, 622. 53 Total_ 6, 052. 50 7, 185. 00
  11. T.C. Memo. 1997-319 — James B. & Joan E. Murtaugh v. Commissioner
    IRCCourt RulingsJul 9, 1997
    … Deficiency Addition to Tax Sec. 6651(a) Addition to Tax Sec. 6654 1987 $24,520 $4,748 $361 1988 20,939 3,124 738 1990 20,349 3,925 998 1991 6,737 1,460 331 1992 4,554 1,105 192 Petitioner Joan E. Murtaugh: Year Deficiency Addition to Tax Sec. 6651(a) Addition to Tax Sec. 6654 1987 $2,075 $100 $0 1988 1,901 29 0 1992 3…
  12. PLR 201434030 — Substantially Equal Payments
    IRCPrivate Letter RulingsAug 22, 2014related by meaning
    ed a ruling that the division of IRA C and subsequent transfer of the amount specified in the divorce decree to IRA E will be considered a non-taxable transfer and will not be considered a modification of the SEPP for purposes of section 72(t)(4) of the Internal Revenue Code (the Code). 2 .201484030 Applicable Law and …
  13. 56 T.C. 263 — Smith v. Comm'r
    IRCCourt RulingsMay 12, 1971
    …42, 746; Estate of Cornelia B. Schwartz, 9 T.C. 229, 237-239; Estate of George W. Hall, 6 T.C. 933, 939. Throughout this line of cases is the underlying concept, articulated in 2 Scott, Trusts, sec. 156.3, pp. 1201-1202 (3d ed.
  14. T.D. 9641 — These final regulations contain amendments relating to certain cash or deferred arrangements under section 401(k) and matching contributions and employee contr…
    IRCTreasury DecisionsDec 9, 2013related by meaning
    of safe harbor matching contributions for plan years beginning on or after January 1, 2015. EMPLOYMENT TAX T.D. 9646 T.D. 9646 REG–146620–13T.D. 9646 Temporary and proposed regulations under section 3402(p)(3) relating to voluntary withholding agreements allow the Secretary to issue guidance in the Internal Revenue Bu…
  15. T.C. Summary Opinion 2015-60 — Cheryl Lynn Ireland v. Commissioner
    IRCCourt RulingsOct 1, 2015related by meaning
    ioner, 106 T.C. 337, 340 (1996) (citing and discussing the legislative history underlying section 408(f), the statutory predecessor to section 72(t)); Milner v. Commissioner, T.C. Memo. 2004-111. Section 72(t)(2)(B) provides an exception to the imposition of additional tax to the extent that retirement plan distributio…
  16. T.C. Memo. 1998-13 — Francisco A. Murillo v. Commissioner
    IRCCourt RulingsJan 12, 1998related by meaning
    payer receives any amount from a qualified retirement plan (as defined in section 4974(c)), the taxpayer's tax under this chapter for the taxable year in which such amount is received shall be increased by an amount equal to 10 percent of the portion of such amount which is includible in gross income. - 9 - 5 See also …
  17. T.C. Summary Opinion 2001-148 — Patrick L. O'Brien v. Commissioner
    IRCCourt RulingsSep 21, 2001
    …envisages an agreement knowingly entered into by both parties. Harrington v. Commissioner , 48 T.C. 939, 953 (1967), affd. on another issue 404 F.2d 237 (5th Cir. 1968). Petitioner and respondent did not enter into a valid closing agreement. The closing letter issued by the IRS to petitioner is not a closing agreement …
  18. 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…
  19. T.C. Memo. 1996-240 — Richard L. & Betty L. Seltzer v. Commissioner
    IRCCourt RulingsMay 23, 1996
    …sisted of the following items: Payor 1989 1990 1991 PERS $3,649.32 $3,748.32 $3,847.32 U.S. Army 13,939.68 14,736.99 15,581.40 OPM 11,447.84 13,680.00 14,412.00 Total $29,036.84 $32,165.31 $33,840.72 During the year 1989, after having his annuity distributions reduced as discussed above, petitioner received annuity ben…
  20. U.S. Tax Court — John C. Armbrust v. Commissioner
    IRCCourt RulingsJan 19, 2010related by meaning
    section 72(t), imposing an-additional tax of "10 percent of the portio n To discourage individuals from taking premature I include premature distrib u the taxpayer, sec . 72(t) .(2 being disabled, sec . 72(t) insurance premiums for the unemployment, sec . 72(t)( 2 In 1997, as part of t 105-34, secs 203, 303, 11 more ex…