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41. T.C. Memo. 1998-52 — Robert E. Dunham v. Commissioner
    IRCCourt RulingsFeb 9, 1998
    …id return, developed from Supreme Court precedent, are set forth in Beard v. Commissioner , 82 T.C. 766, 777 (1984), affd. 793 F.2d 139 (6th Cir. 1986) as follows: First, there must be sufficient data to calculate tax liability; second, the document must purport to be a return; third, there must be an honest and reason…
42. 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…
43. 109 T.C. No. 9 — Square D Company and Subsidiaries v. Commissioner
    IRCCourt RulingsOct 9, 1997
    …urrent active employees not covered by a collectively bargained agreement, were $10,732,153 and $23,766,492, respectively. Pursuant to the VEBA Trust agreement, the VEBA Trust's assets, including the December 29, 1987, contribution, additional contributions made during 1988, and the trust's investment earnings, were us…
44. T.C. Memo. 1997-363 — Albert R. Cujas, Jr. & Susan W. Cujas v. Commissioner
    IRCCourt RulingsAug 6, 1997
    …he Commissioner need only provide a minimal amount of evidence. Williams v. Commissioner , supra at 766; Weimerskirch v. Commissioner , 596 - 6 - F.2d 358, 361 (9th Cir. 1979), revg. 67 T.C. 672 (1977). If the Commissioner fails to provide sufficient evidence, the deficiency determination is arbitrary, and the Commissi…
45. 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…
46. T.C. Memo. 2016-215 — Glen A. Blair v. Commissioner
    IRCCourt RulingsNov 23, 2016
    …2015-104, at *29-*30, aff'd, 649 F. App'x 299 (4th Cir. 2016). 2°See Beard v. Commissioner, 82 T.C. 766, 781 (1984) (noting that taxpayer admitted in his brief that he knew Court had rejected arguments similar to his as (continued...) - 11 - [*11] "contrary to established law and unsupported by a reasoned, colorable ar…
47. 101 T.C. 215; 101 T.C. No. 15 — Clark v. Comm'r
    IRCCourt RulingsSep 14, 1993related by meaning
    B) simply does not apply here because we do not have a lump sum distribution within subparagraph (A). 2. 10-Percent Additional Tax Under Section 72(t) Petitioner has disputed the Commissioner’s imposition of a 10-percent addition to tax on the lump sum distribution. In the assignments of error in the petition to this C…
48. 73 T.C. 1142 — Home Interiors & Gifts, Inc. v. Commissioner
    IRCCourt RulingsMar 24, 1980
    …3,674.40 815,071.65 943,367.46 1,355,989 990,796 Profit-sharing 72,689.89 120,383.34 139,472,13 200,766 146,227 Total 566,364.29 935,454.99 1,082,839.59 1,556,755 1,137,023 Donald J. Carter Salary $2,400.00 $2,400.00 $2,400.00 $2,400 $2,400 Commission 359,641.55 590,161.20 854,006.78 1,075,478 987,196 Bonus 36,204.45 5…
49. T.C. Memo. 1996-545 — Creston Swaim v. Commissioner
    IRCCourt RulingsDec 17, 1996
    …ment constitutes a "return" for purposes of section 6651(a)(1). See Beard v. Commissioner , 82 T.C. 766, 777 (1984), affd. per curiam 793 F.2d 139 (6th Cir. 1986). For example, there is no evidence here to show that there was "an honest and -6reasonable attempt to satisfy the requirements of the tax law". Id. According…
50. 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 .
51. 89 T.C. 1137; 89 T.C. No. 80 — Rutland v. Commissioner
    IRCCourt RulingsDec 8, 1987
    …, the taxpayer must execute the document under penalties of perjury. Beard v. Commissioner, 82 T.C. 766, 777 (1984), affd. 793 F.2d 139 (6th Cir. 1986); see also Florsheim Bros. Drygoods Co. v. United States, 280 U.S. 453 (1930).
52. T.C. Memo. 2014-143 — Keith Robertson v. Commissioner
    IRCCourt RulingsJul 21, 2014
    …t the IRS determination was arbitrary or erroneous. See Williams v. Commissioner, 999 F.2d 760, 763-766 (4th Cir. 1993), a_fffg T.C. Memo. 1992-153; Dunne v. Commissioner, T.C. Memo. 2008-63, 95 T.C.M. (CCH) 1236, 1239-1240. With respect to additions to tax under sections 6651 and 6654, respondent bears the burden of p…
53. 82 T.C. 152; 82 T.C. No. 14 — Baetens v. Commissioner
    IRCCourt RulingsJan 26, 1984related by meaning
    shall not apply to amounts described in clause (ii) of subparagraph (A) of section 72(mX5) to the extent that section 72(mX5) applies to such amounts. (J) Unrealized appreciation op employer securities. — In the case of any distribution including securities of the employer corporation which, without regard to the requi…
54. T.C. Memo. 2009-140 — James A. Haigh v. Commissioner
    IRCCourt RulingsJun 15, 2009
    …pectively, adjusted gross income of $54,972 .01, taxable income of $29,867 .61, and total tax of $3,766, an d (3) claimed total tax payments of $5,91 .40and a refund due of $2,144 .40 . In the 2004 joint return, t' e Haighs did~not repor t any additional tax imposed by section 7 ?(t) (10-percent additional tax) with re…
55. T.C. Summary Opinion 2011-113 — Gail Marie Watson v. Commissioner
    IRCCourt RulingsSep 28, 2011related by meaning
    ax of $3,000.60 because she received.the distributions before she attained age 59-1/2 and the payments did not qualify for the exceptions set forth in section 72(t) (2) (A) (i) and (v). Discussion Summary judgment is intended to.expedite litigation and avoid unnecessary and expensive trials and may be granted where the…
56. 93 T.C. 736; 93 T.C. No. 59 — Brown v. Commissioner
    IRCCourt RulingsDec 19, 1989related by meaning
    ps on questionable equitable considerations. The deficiency was correctly determined by the Commissioner. Decision will be entered for the respondent. Trial memoranda had previously been submitted by the parties, and the trial judge agreed to accept revised or amended trial memoranda as setting forth the arguments of t…
57. 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…
58. 74 T.C. 651 — Judd v. Commissioner
    IRCCourt RulingsJul 8, 1980related by meaning
    minations should also be within our jurisdiction. Regardless of the logic of petitioners’ position, we are constrained to deny their motion to vacate. The United States Tax Court has limited jurisdiction. See sec. 7442. Under this jurisdictional umbrella fall generally income, estate, gift, and miscellaneous excise tax…
59. 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 - […
60. 89 FR 43636 — Abandoned Plan Regulations
    ERISAFinal Rules (FR)May 17, 2024
    …task resulting in a burden of 8,145 hours (2,506 plans × 3.25 hours) and an equivalent cost of $951,766 (8,145 hours × $116.86 per hour).