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86 documents · 0.27sAllIRCERISAPBGCJoint Board
  1. 115 T.C. No. 5 — Wan B. & Cecilia Lo v. Commissioner
    IRCCourt RulingsJul 31, 2000
    …321 F.2d 598, 601-603 (3d Cir. 1963), affg. 36 T.C. 446 (1961); Truesdell v. Commissioner , 89 T.C. 1280 (1989); see also Old Colony Trust Co. v. Commissioner , 279 U.S. 716 (1929) (individual taxpayer constructively received income to the extent corporate employer agreed to pay his tax bill), which means, in turn, tha…
  2. 108 T.C. No. 25 — Billy & Ruth Johnson v. Commissioner
    IRCCourt RulingsJun 17, 1997
    …ims and is liable if the benefit claims exceed the amount paid". H. Rept. 98-432 (Part 2), supra at 1280 n.18. Petitioners also look to section 1851(a)(8)(B) of the Tax Reform Act of 1986, Pub. L. 99-514, 100 Stat. 2860, which describes an experience-rated insurance policy to mean "the employer has a contractual right …
  3. 82 T.C. 941; 82 T.C. No. 71 — Benbow v. Commissioner
    IRCCourt RulingsJun 7, 1984related by meaning
    ue Act of 1978), 1978-3 C.B. (Vol. 1) 521, 626; Staff of the Joint Comm, on Taxation, General Explanation of the Revenue Act of 1978, at 103, 106-107. However, even if a taxpayer qualifies for such relief, nothing in the statute or the legislative history authorizes relief from the section 4973 tax for the years during…
  4. 110 T.C. No. 11 — Albert Lemishow v. Commissioner
    IRCCourt RulingsFeb 18, 1998
    …rollover from a retirement plan to an IRA was to facilitate portability of pensions. Conf. Rept. 93-1280 (1974), 1974-3 C.B. 415, 502; H. Rept. 93-807 (1974), 1974-3 C.B. (Supp.) 236, 265. The purpose of the IRA-to-IRA transfers was to permit flexibility with respect to the investment of an IRA. H. Rept. 93-807, supra …
  5. T.C. Memo. 1999-289 — Richard David Czepiel v. Commissioner
    IRCCourt RulingsAug 30, 1999related by meaning
    in effect ordered him to satisfy the increased amount awarded to Ms. Czepiel by making the IRA distributions since the only funds available to him in January 1995 to pay that amount consisted of approximately $33,000 on deposit in his IRA's. Respondent counters that the divorce judgment is not a QDRO and that petition…
  6. T.C. Memo. 2011-2 — Michael C. Hollen, D.D.S., P.C. v. Commissioner
    IRCCourt RulingsJan 4, 2011
    …ng the plan. See Curtiss-Wbight Corpi v. Schooneiongen, 514 U.S. 73,. 83 (1995); H.; Conf. Rept. 93-1280,- at 297 (£974), 3(...continued) applies to declaratory judgment actions such as this. This is because sec. 7491(a) is not applidable where, as here, the taxpayer makes no argument as to the -applicability of the se…
  7. T.C. Memo. 2005-298 — Isabelle Bichindaritz v. Commissioner
    IRCCourt RulingsDec 29, 2005related by meaning
    d the $1,916 payment as a qualified retirement contribution to an individual retirement account (IRA). She contended in her pretrial memorandum and at trial that she properly deducted that amount as an IRA contribution. In the opening brief, respondent argued that section 219(g)(5) limits IRA deductions for active part…
  8. T.C. Memo. 2000-250 — Susan Jane Hoyez, C.P.A. v. Commissioner
    IRCCourt RulingsAug 10, 2000
    …additional 6 months ( for a maximum of 8-1/2 months after the end of the year ). [H. Conf. Rept. 93-1280, at 290 (1974), 1974-3 C.B. 415, 451; emphasis added.]
  9. T.C. Memo. 2011-58 — Erin N. Hellweg v. Commissioner
    IRCCourt RulingsMar 9, 2011related by meaning
    ddress the income tax consequences of the recharacterization of the DISC commissions. However, respondent's position that a transaction may be treated differently under different tax regimes seeds, on the surface, to have some support in 'cases which have held -that the income and gift tax statutes are not read in conj…
  10. 83 T.C. 132; 83 T.C. No. 9 — Boggs v. Commissioner
    IRCCourt RulingsJul 24, 1984related by meaning
    rectly involved in such ruling. * * *” See also Rev. Proc. 67-1, 1967-1 C.B. 544; Rev. Proc. 72-3, 1972-1 C.B. 698; Rev. Proc. 80-24, 1980-1 C.B. 658. See Judge Chabot’s dissenting opinion in Woodson v. Commissioner, 73 T.C. 779,786,791 (1980), where it was suggested that the majority opinion therein could possibly be …
  11. 110 T.C. No. 22 — Calvert Anesthesia Associates-Pricha Phattiyakul, M.D. P.A. v. Commissioner
    IRCCourt RulingsApr 27, 1998
    …ed.) The conference report does not explain the change to this 91-day period. See H. Conf. Rept. 93-1280, at 331-332 (1974), 1974-3 C.B. 415, 492-493. In the absence of such an explanation, we do not know why the statute as enacted contains language different from that in the House and - 10 - 1 We have been unable to f…
  12. T.C. Memo. 2000-41 — David Edward Neumeister v. Commissioner
    IRCCourt RulingsFeb 8, 2000
    …an individual “does not participate in any other tax-supported retirement plan”); H. Conf. Rept. 93-1280, at 355 (1974), 1974-3 C.B. 415, 496-498. Thus, active participants of tax-advantaged plans with income above various levels are denied completely the tax deduction that is provided by section 219 to individuals who…
  13. T.C. Memo. 1996-450 — Theodore Souris, P.C., a dissolved corporation, and Theodore Souris, as successor in interest of Theodore Souris, P.C. v. Commissioner
    IRCCourt RulingsOct 2, 1996related by meaning
    g the term "employer reversion" subsection (c) begins with the words "For purposes of this section". Yet, as just indicated, both parties in this case treat the section 4980(c)(2) definition as applicable here for purposes of the income tax . Indeed this Court has so indicated. Lee Engineering Supply Co. v. Commissione…
  14. IRCCourt RulingsAug 3, 1979related by meaning
    istinguishing our opinion in that case, and we see none. On the basis of Orzechowski, we hold that the section 4973 tax applies in docket No. 9115-77. The notices of deficiency addressed to the petitioners in docket No. 9115-77 did not set forth separately the asserted deficiencies in individual income taxes and the as…
  15. T.C. Summary Opinion 2019-19 — Lily Hilda Soltani-Amadi & Bahman Justin Amadi v. Commissioner
    IRCCourt RulingsAug 8, 2019
    …oss income, unless the distribution is specifically excepted from the tax. H. R. Conf. Rept. No. 93-1280, at 339 (1974), 1974-3 C.B. 415, 500. Notably, for purposes of the additional tax, a qualified retirement plan includes both a section 401(k) retirement plan and an individual retirement account or individual retire…
  16. T.C. Memo. 2014-21 — Alvan L. Bobrow & Elisa S. Bobrow v. Commissioner
    IRCCourt RulingsJan 28, 2014
    … 14 - [*14] individual retirement accounts only once every three years.");6 H.R. Conf. Rept. No. 93-1280, at 342 (1974), 1974-3 C.B. 415, 503 ("Tax-free rollovers between individual retirement accounts may occur only once every three years."). As we previously noted, section 408(d)(3)(B) applies a one-year waiting
  17. T.C. Memo. 2007-90 — Roger F. & Mary A. Duronio v. Commissioner
    IRCCourt RulingsApr 17, 2007related by meaning
    iable for the $1,990 10-percent additional tax on the $19,900 early IRA distribution Mary received. To reflect the foregoing, Decision will be entered under Rule 155 .
  18. T.C. Summary Opinion 2010-171 — Willie A. & Charlotte J. Morris v. Commissioner
    IRCCourt RulingsDec 8, 2010
    …oner of his burden of -proving error in the Commissioner's present determination."), affd. 519 F.2d 1280 (10th Cir. 1975); Rose v. Commissioner, 55 T.C. 28, 32 (1970). "The mere acceptance or acquiescence in returns filed by a taxpayer in previous years creates no estoppel against the Commissioner nor does the overlook…
  19. T.C. SUMMARY OPINION 2020-10 — James H. Dunlap & Eileen M. Dunlap v. Commissioner
    IRCCourt RulingsFeb 18, 2020
    … agreements or show that they were unenforceable. See Plante v. Commissioner, 168 F.3d - 12 - 1279, 1280-1281 (1 lth Cir. 1999), afg T.C. Memo. 1997-386; Commissioner v. Danielson, 378 F.2d 771, 775 (3d Cir. 1967), vacating and remanding 44 T.C. 549 (1965). Accordingly, the 2009 FSP * * * distributions are subject to s…
  20. 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 …