Brief Case
Pension Resource

Search the Pension Law Library

Limit to:Advanced options
Searches the code/regs in effect on that date.
Words mode supports "quoted phrases", +required and -excluded terms.
Document types:
Go to 83 T.C. 842 (not yet in the library — opens the official source)
85 documents · 0.23sAllIRCERISAPBGCJoint Board
  1. T.C. Memo. 2016-29 — Mark Vandenbosch & Julie Vandenbosch v. Commissioner
    IRCCourt RulingsFeb 24, 2016
    … Power Co. v. Commissioner, 792 F.2d 683, 689 (7th Cir. 1986), aff'g in part, rev'g in part 83 T.C. 842 (1984); see also Cont'l Ill. Corp. v. Commissioner, T.C. Memo. 1989-636, aff'd in part, rev'd in part, 998 F.2d 513 (7th Cir. 1993). "Ancira v. Commissioner, 119 T.C. 135, 138 (2002); Roger v. Commissioner, T.C. Memo…
  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. 2017-76 — Christopher S. Harrell, Sr. & Ingrid T. Harrell v. Commissioner
    IRCCourt RulingsMay 8, 2017
    …rstate Transit Lines v. Commissioner, 319 U.S. 590, 593 (1943); Segel v. Commissioner, 89 T.C. 816, 842 (1987). "It is axiomatic that income is taxed to the person who earns it, and * * * deductions are thus generally not transferable between taxpayers." Vichich v. Commissioner, 146 T.C. 186, 193 (2016) (holding that a…
  4. T.C. Memo. 2005-173 — Transport Labor Contract/Leasing, Inc. & Subsidiaries v. Commissioner
    IRCCourt RulingsJul 14, 2005related by meaning
    did not consider the precedential effect of Beech Trucking Co. v. Commissioner, 118 T.C. 428 (2002) (Beech Trucking Co.), and (b) the factors used in determining whether a person is an employer or an employee24 that the Court applied in Transport Labor I were inconsistent with the common-law employment factors applied…
  5. 82 T.C. 152; 82 T.C. No. 14 — Baetens v. Commissioner
    IRCCourt RulingsJan 26, 1984★ strong match
    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…
  6. 148 T.C. No. 14 — John C. Trimmer & Susan Trimmer v. Commissioner
    IRCCourt RulingsApr 20, 2017
    …d as amended at 45 U.S.C. sec. 231i(c) (2012)); Railroad Unemployment Insurance Act Amendments, ch. 842, sec. 11, 54 Stat. at 1096 (1940) (codified as amended at - 46 - 45 U.S.C. sec. 352(d) (2012 & Supp. I 2013)) (all using the phrase "against equity or good conscience"); see also 5 U.S.C. secs. 5584(a), 8346(b), 8470…
  7. 66 T.C. 348 — Comprehensive Designers International, Ltd. v. Commissioner
    IRCCourt RulingsMay 26, 1976related by meaning
    poses of this case, that the credit which petitioner will obtain is precisely equal to the amount of the creditable foreign taxes in terms of dollars. For the reasons stated, we hold that the foreign tax credit available to petitioner for fiscal 1967 should be adjusted to reflect the dollar cost on the payment date of …
  8. T.C. Summary Opinion 2005-103 — Basman Ahmad & Khitam Amerneh v. Commissioner
    IRCCourt RulingsJul 25, 2005related by meaning
    settlement agreement is not a qualified domestic order, and Mr. Ahmad is not an alternate payee, the exception in section 72(t)(2)(C) is inapplicable. In light of the foregoing, the Court holds that petitioners are liable for the 10-percent additional tax imposed under section 72(t). Reviewed and adopted as the report …
  9. T.C. Memo. 2025-1 — Matthew D. Hutcheson & Annette Hutcheson v. Commissioner
    IRCCourt RulingsJan 2, 2025
    …ated pe n alty against both petitioners. 2 In his A nswer respondent decreased the deficiency to $1,842,904, the section 6663 fraud penalty to $1,381,904, and the section 6651(a)(1) addition to tax to $460,726. The issue s before the Court are whether : 1. petitioners had unreported embezzlement income of $5,307,688 fr…
  10. T.C. Memo. 1998-321 — Robert J. Hoaglund v. Commissioner
    IRCCourt RulingsSep 9, 1998
    … might.'" N eilson v. Commissioner , supra at 9 (quoting Fotochrome, Inc. v. Commissioner , 57 T.C. 842, 847 (1972)). Consequently, we are unable to address the proper characterization of the d eficiency arising under section 72(t) for purposes of determining its dischargeability under the Bankruptcy Code. This issue i…
  11. T.C. Summary Opinion 2003-83 — Manuel Francisco Palomo & Jane Lyon Potter v. Commissioner
    IRCCourt RulingsJun 24, 2003related by meaning
    tract unless such amounts are specifically excluded from gross income under other provisions of chapter 1 of the Code. The burden is on petitioners to demonstrate that the payments in question fall into a specific statutory exclusion. See Commissioner v. Glenshaw Glass Co. , 348 U.S. at 429-431. Under section 72(t), a …
  12. T.C. Summary Opinion 2019-1 — Christopher John Totten v. Commissioner
    IRCCourt RulingsJan 29, 2019
    …493 (1940); New Colonial Ice Co. v. Helvering, 292 U.S. at 440; Segel v. Commissioner, 89 T.C. 816, 842 (1987). A. Energy Credits for 2009 and 2010 Petitioner claimed a residential energy efficient property credit of $2,130 for 2009 and a nonbusiness energy property credit of $183 for 2010 related to the Bimini propert…
  13. 45 T.C. 133 — Jacobs v. Commissioner
    IRCCourt RulingsOct 28, 1965related by meaning
    ifying 16 T.C. 882 (1951), certiorari denied 344 U.S. 874, with Brainard Steel Corporation v. United States, 137 Ct. Cl. 114, 146 F. Supp. 461 (1956). Petitioner argues in the alternative that if Credit, Inc., is denied the deduction in its final taxable period he should be allowed a deduction for (a) amounts actually …
  14. 108 T.C. No. 5 — George & Elam Campbell v. Commissioner
    IRCCourt RulingsFeb 18, 1997related by meaning
    ioner's retirement distribution's being taxed twice. We think petitioners' contention is meritorious. Here we take note of the long-standing principle that double taxation is to be avoided unless expressly intended by Congress. E.g., Maass v. Higgins , 312 U.S. 443, 449 (1941); United States v. Supplee-Biddle Hardware …
  15. T.C. Memo. 2003-294 — Randolph S. Simpson, I v. Commissioner
    IRCCourt RulingsOct 21, 2003
    …eceived as spousal support (which is includable in gross income). Hoover v. Commissioner , 102 F.3d 842, 845 (6th Cir. 1996), affg. T.C. Memo. 1995-183; H. Rept. 98432 (Part II), at 1495 (1984) (“The committee bill attempts to define alimony in a way that would conform to general notions of what type of payments consti…
  16. 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…
  17. U.S. Tax Court — Donald A. Hackenberg v. Commissioner
    IRCCourt RulingsSep 9, 2010
    …. Zinsmeister v . Commissioner , T .C . Memo . 2000-364 (citing Hoover v . Commissioner , 102 F .3d 842, 845 (6th Cir . 1996), affg . T .C .- Memo . 1995-183), affd . 21 Fed . Appx . 529 (8th Cir . 2001) . Petitioner's interest in the OCERS retirement plan is determined according to the laws of the State of California …
  18. T.C. Summary Opinion 2017-88 — J. Drew Koester v. Commissioner
    IRCCourt RulingsDec 4, 2017
    …ce instrument that the payments terminate upon the payee's death." Hoover v. Commissioner, 102 F.3d 842, 846 (6th Cir. 1996), affg T.C. Memo. 1995-183. The Supreme Court of Tennessee has characterized a marital dissolution agreement as "a contract entered into by a husband and wife in contemplation of 3The Court noted …
  19. 100 T.C. 521; 100 T.C. No. 34 — Karem v. Commissioner
    IRCCourt RulingsJun 14, 1993related by meaning
    e taxpayer in Darby was the distributee of the entire distribution and therefore not entitled to exclude any part of the distribution from his income. Here we have held that there was no QDRO directing payment from the plan to Barbara. We conclude that, in accordance with section 402(e)(4)(G) and with Ablamis and Darby…
  20. T.C. Summary Opinion 2004-100 — Kurt Steven & Juanita Fay Urban v. Commissioner
    IRCCourt RulingsJul 27, 2004
    …tional tax, and, therefore, that petitioners are liable for such additional tax in the amount of $1,842. 4 E. Petition Petitioners timely filed a petition with the Court disputing the determined deficiency. Paragraph 4 of the petition states as follows: TWO ADJUSTMENTS ARE IN DISPUTE: