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41. T.C. Memo. 2009-133 — Paul Rudnick v. Commissioner
    IRCCourt RulingsJun 9, 2009
    … make an estimate of tis expense under thei toha n rule . See Norgaard v . Commissioner , 939 F .2d 874, 879 ;(9thj 1991), affg . in part and revg . in part T .C . Memo . 1989-3901 . 1 conclude, therefore, that petitioner fa deduction he claimed for commissions a respondent's determination disallowing C . Contract Labo…
42. 148 T.C. No. 14 — John C. Trimmer & Susan Trimmer v. Commissioner
    IRCCourt RulingsApr 20, 2017
    … 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. Commissioner, 949 F.2d 837, 840 (5th Cir. 1992), afg 95 T.C. 373 (1990); Estate of Cristofani…
43. T.C. Memo. 1998-388 — Robert B. Keenan v. Commissioner
    IRCCourt RulingsNov 2, 1998
    …c. 6654(a); Niedringhaus v. Commissioner , supra at 222; Recklitis v. - 15 - Commissioner , 91 T.C. 874, 913 (1988); G rosshandler v. Commissioner , 75 T.C. 1, 20-21 (1980). Petitioner bears the burden of proving qualification for the exceptions. See H abersham-Bey v. Commissioner , 78 T.C. 304, 319-320 (1982). Because…
44. Notice 2024-55 — Certain Exceptions to the 10 Percent Additional Tax Under Code Section 72(t)
    IRCNoticesJul 8, 2024related by meaning
    nal revenue law. Generally, tax returns and tax return information are confidential, as required by section 6103 of the Code. VI. DRAFTING INFORMATION The principal authors of this notice are Naomi Lehr, Vernon Carter, and Pamela R. Kinard of the Office of Associate Chief Counsel (Employee Benefits, Exempt Organization…
45. T.C. Memo. 2010-115 — Ronald D. & Lorie A. Jelling v. Commissioner
    IRCCourt RulingsMay 27, 2010
    …xisted between Benistar Plan and Smith or Mogelefsky . See Recklitis v . Commissioner , 91 T .C . . 874, 890 (1988) ; Profl . Servs . v . Commissioner , 79 . T .C . 888, 916 (1982) ; see also Sutter v . Commissioner , T .C . Memo . 1998-250 .
46. T.C. Memo. 1998-203 — Ramon A. & Bertha E. Garcia v. Commissioner
    IRCCourt RulingsJun 3, 1998
    …0 6,244.31 6,892.56 648.25 1/31/90 6,000.00 6,461.34 7,132.11 670.77 4/16/90 18,000.00 18,911.25 20,874.18 1,962.93 1/01/91 1,675.86 1 $1,676.00 1,804.87 128.87 5/22/91 2,151.47 1 2,151.00 2,259.89 108.89 3/24/92 2,500.00 6/17/92 5,000.00 __________ _________ __________ 3,827.00 6,986.75 55,941.57 $66,755.32 1 The diff…
47. T.C. Memo. 1998-145 — Estate of Hilda Ashman, Deceased; Phillip Ashman, Personal Representative v. Commissioner
    IRCCourt RulingsApr 22, 1998
    …cuit to equitable principles in tax deficiency proceedings. In Wentworth v. Commissioner , 244 F.2d 874 (9th Cir. 1957), affg. 25 T.C. 1210 (1956), the Court of Appeals for the Ninth Circuit applied certain equitable principles similar in operation and effect to the duty of consistency doctrine in a tax deficiency case…
48. T.C. Memo. 2024-71 — Kenneth Steven Tuma, Sr. & Deborah Ann Tuma v. Commissioner
    IRCCourt RulingsJul 11, 2024related by meaning
    fits fall under section 104 , or any other specific statutory exclusion , Mr. Tuma instead seems only to have argue d for a general exclusion based on disability for which he provides no support in the Code and for which we have found none . 11 We have previously held both railroad retirement and Social Security benefi…
49. T.C. Memo. 2003-156 — Michael W. Duncan v. Commissioner
    IRCCourt RulingsMay 28, 2003
    …on of fact to be resolved upon consideration of the entire record. DiLeo v. Commissioner , supra at 874; Gajewski v. Commis- sioner , 67 T.C. 181, 199 (1976), affd. without published opinion 578 F.2d 1383 (8th Cir. 1978). Fraud is never presumed or imputed and should not be found in circumstances which create at most o…
50. 35 T.C. 1217 — Searl v. Commissioner
    IRCCourt RulingsMar 31, 1961related by meaning
    ntract” as meaning the entire contract, especially since Congress, when it wished to delineate the annuity feature of the contract, did so explicitly. Although admitting that the interpretation proposed by petitioner is not without merit, we hold that section 72(d) applies only when the entire consideration furnished b…
51. T.C. Memo. 2025-23 — Charlie Campana v. Commissioner
    IRCCourt RulingsMar 19, 2025
    …the retirement distribution as being subject to the 10% additional tax . N or did he report the $1, 874 in tax withheld by Fidelity . OPINION I. Burden of Proof Generally, the Commissioner ’ s determination of a deficiency is presumed correct. See Rule 142(a). In the case of unreported income, the presumption adheres o…
52. 41 T.C. 685 — Conroy v. Commissioner
    IRCCourt RulingsFeb 26, 1964related by meaning
    the instant cases and that the payments received by petitioners are not excludable from their gross incomes under section 104(a)(3) or section 105(a). Petitioners strongly deny that the amounts they received constituted annuities taxable under section 72 of the Internal Revenue Code of 1954. In their pleadings they hav…
53. T.C. Memo. 2025-1 — Matthew D. Hutcheson & Annette Hutcheson v. Commissioner
    IRCCourt RulingsJan 2, 2025
    …T.C. 104 (2023). 28 [* 28] cash. See Parks, 94 T.C. at 664– 65; Recklitis v. Commissioner , 91 T.C. 874, 910 (1988); Morse v. Commissioner, T.C. Memo. 2003-332, aff’d , 419 F.3d 829 (8th Cir. 2005) ; see also Bradford v. Commissioner, 796 F.2d 303, 307 – 08 (9th Cir. 1986), aff’g T.C. Memo. 1984-601. The existence of a…
54. 74 T.C. 651 — Judd v. Commissioner
    IRCCourt RulingsJul 8, 1980related by meaning
    2,300. All statutory references are to the Internal Revenue Code of 1954 as in effect during the year in issue. Sec. 6652(c) states in pertinent part: (c) Failure To Report Tips. — In the case of failure by an employee to report to his employer on the date and in the manner prescribed therefor any amount of tips requir…
55. 45 T.C. 133 — Jacobs v. Commissioner
    IRCCourt RulingsOct 28, 1965
    …ommissioner, 198 F. 2d 214 (C.A. 2, 1952), modifying 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).
56. 86 T.C. 980; 86 T.C. No. 60 — Estate of Rosenberg v. Commissioner
    IRCCourt RulingsMay 19, 1986related by meaning
    4); Estate of English v. Commissioner, T.C. Memo. 1985-549, 50 T.C.M. 1362, 54 P-H Memo T.C. par. 85,549. Decision will he entered for the respondent. While the constitutional issue was the only argument raised in the petition with respect to the dispute over inclusion of the lump-sum payment, we deal also with the two…
57. U.S. Tax Court — John C. Armbrust v. Commissioner
    IRCCourt RulingsJan 19, 2010related by meaning
    from qualified retirement plans . :See, e .g ., Uscinski v . Commissioner , T .C . Memo . 2 .005-124 (education expenses paid from a section .401(k)_ plan do not qualify for the exception . of ,section 72(t) (2) (E))- ; Milner v . Commissioner , T .'C .` .Memo . 2004-111 (no "umbrell a hardship exception" .for a distr…
58. 138 T.C. No. 20 — Shannon L. Fernandez v. Commissioner
    IRCCourt RulingsMay 14, 2012related by meaning
    etitioner does not cite any relevant law to establish her position. We similarly find none; and in the absence of congressional intent we note that we have strictly construed section 104(a)(1) to conform to the general purview of section 61, that all income is taxable unless explicitly excluded. See Baldwin v. Commissi…
59. T.C. Memo. 2010-263 — Ernestine Forrest v. Commissioner
    IRCCourt RulingsDec 2, 2010related by meaning
    wers v. Commissioner, 24 T.C. 199, 239 (1955), affd. 247 F.2d 233 (2d Cir. 1957), affd. sub nom. Bonney v. Commissioner, 247 F.2d 237 (2d Cir. 1957)); see also sec. 1 165-1(d) (2) (i), Income Tax Regs. This is especially true in a case involving insurance. Section 165(a) prohibits a taxpayer from deducting any amount c…
60. 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…