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88 documents · 0.22sAllIRCERISAPBGCJoint Board
  1. T.C. Memo. 1995-599 — Rhett B. & Sandra L. Ross v. Commissioner
    IRCCourt RulingsDec 19, 1995
    …Md. 1995); see also Conway v. United States , supra ; cf. Wheeler v. Commissioner , T.C. Memo. 1993-561. 6
  2. PLR 200424004 — Year of Deduction
    IRCPrivate Letter RulingsJun 11, 2004
    …s APPENDIX. (Rev. Proc. 2002-9 has been modified and clarified by Announcement 2002-17, 2002-1 C.B. 561, modified and amplified by Rev. Proc. 2002-19, 2002-1 C.B. 696, and amplified, modified and clarified by Rev. Proc. 2002-54, 2002-2 C.B. 432.) Rev. Rul. 2002-46 adds the method it describ es to the list of methods el…
  3. PLR 199934002 — Deferred Compensation
    IRCPrivate Letter RulingsAug 27, 1999
    …ance features that have meaningless labels attached." Frank Lyon Co. v. United States , 435 13 U.S. 561, 583-84 (1978); James v. Comm’r. , 899 F.2d 905, 908-09 (10th Cir. 1990). In assessing the economic substance of a transaction, a key factor is whether the transaction has any practical economic effect other than the…
  4. T.C. Memo. 1995-469 — C. Merritt & Dorothy Pumphrey v. Commissioner
    IRCCourt RulingsOct 3, 1995
    … petitioner's contributions and the earnings thereon. Cf. Wheeler v. Commissioner , T.C. Memo. 1993-561 (a member of the Retirement System did not receive the "balance to the credit" upon receiving a Transfer Refund; a portion of the member's contributions was transferred from the Retirement System to the Pension Syste…
  5. T.C. Memo. 2001-55 — Taylor Miller v. Commissioner
    IRCCourt RulingsMar 6, 2001★ strong match
    …l. Michael v. Lullo , 173 F.3d 503 (4th Cir. 1999); Trust Servs. of Am. v. United States , 885 F.2d 561 (9th Cir. 1989); Estate of Brocato v. Commissioner , T.C. Memo. 1999-424; Law v. United States , 51 AFTR 2d 1343, 83-1 USTC par. 13,514 (N.D. Cal. 1982). The format of the estate tax closing letter, as described or q…
  6. 115 T.C. No. 5 — Wan B. & Cecilia Lo v. Commissioner
    IRCCourt RulingsJul 31, 2000
    …an employer to provide welfare benefits to its employees. Cf. Booth v. Commissioner , 108 T.C. 524, 561-563 (1997) (designers of welfare benefit funds intended to provide employees with real welfare benefits that would not be subject to abuse). The small business owners at bar (namely, the petitioning physicians) inves…
  7. T.C. Memo. 1998-399 — Ronny H. & Charlotte A. Schmalzer v. Commissioner
    IRCCourt RulingsNov 10, 1998related by meaning
    tstanding rollover involved in this case. Accordingly, the amount of excludable basis in the instant case is computed by multiplying the amount of the distribution $6,100 by a fraction the numerator of which is $1,950 and the denominator of which is $1,374.53 plus $6,100, resulting in an amount excludable of $1,591.40.…
  8. T.C. Memo. 1998-407 — Stephen Neal Swihart v. Commissioner
    IRCCourt RulingsNov 13, 1998
    …mo. 1996-272; Grow v. Commissioner , T.C. Memo. 1995-594; Wheeler v. Commissioner , T.C. Memo. 1993-561. The language of section 72(t) simply does not differentiate between voluntary and involuntary withdrawals. In Larotonda v. Commissioner , 89 T.C. 287 (1987), we held that where the IRS served a levy against the taxp…
  9. 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…
  10. T.C. Memo. 1996-265 — Harold E. & Anna Mae Emmons v. Commissioner
    IRCCourt RulingsJun 11, 1996★ strong match
    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…
  11. 112 T.C. No. 6 — Gideon L. & Corazon P. Medina v. Commissioner
    IRCCourt RulingsFeb 22, 1999★ strong match
    cise Tax Regs. Mr. Medina's assignment to the plan of future sales proceeds did - 8 - not result in the repayment of principal or interest. Therefore, petitioners did not correct the prohibited transaction, and the taxable period ended on June 25, 1997, the date respondent mailed the notice of deficiency. Accordingly, …
  12. T.C. Memo. 1998-47 — William Spencer & Barbara Ruth Bach v. Commissioner
    IRCCourt RulingsFeb 5, 1998
    …ry 189,802 Diamond Farms 66,823 Wazee Street 39,432 Glenwood 4,208 Russell Street 21,005 Total $983,561 - 10 - 6 Sec. 741 provides: "In the case of a sale or exchange of an interest in a partnership, gain or loss shall be recognized to the transferor partner. Such gain or loss shall be considered as gain or loss from t…
  13. 99 T.C. 379; 99 T.C. No. 21 — Citrus Valley Estates v. Commissioner
    IRCCourt RulingsSep 29, 1992related by meaning
    … Jr., P.C. 13407-90 07/31/87 89,807.00 26,942.00 Boren Steel Consultants, Inc. 13449-90 03/31/87 26,561.00 5,303.00 12/31/87 2,647.00 12/31/88 1,802.00 15473-91 12/31/87 8,105.00 $2,026.25 12/31/88 10,806.00 2,701.50 Arizona Orthopedic Institute of Traumatic and Reconstructive Surgery, P.C. 19654-90 04/30/87 139,909.00…
  14. 93 T.C. 103; 93 T.C. No. 10 — Gord v. Commissioner
    IRCCourt RulingsJul 26, 1989related by meaning
    OPINION COHEN, Judge: Respondent determined a deficiency of $94,372 in petitioners’ Federal income taxes for 1979. The sole issue remaining for decision is whether petitioners’ income tax should be computed by applying the maximum tax on earned income under section 1348 to the net profits from the smoke shop operated b…
  15. T.C. Memo. 1995-492 — Glenn L. Wittstadt, Jr. & Lynne M. Wittstadt v. Commissioner
    IRCCourt RulingsOct 11, 1995
    …2(t). See O'Connor v. Commissioner , T.C. Memo. 1994-170; Wheeler v. Commissioner , T.C. Memo. 1993-561; cf. Dorsey v. Commissioner , T.C. Memo. 1995-97; Brown v. Commissioner , T.C. Memo. 1995-93. III. Excise Tax Issues Finally, we turn to respondent's excise tax determinations. Section 4973(a) imposes a 6-percent exc…
  16. T.C. Memo. 1999-4 — Thomas Mark Peaslee v. Commissioner
    IRCCourt RulingsJan 13, 1999related by meaning
    T.C. Memo. 1999-4 UNITED STATES TAX COURT THOMAS MARK PEASLEE, Petitioner v . COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 8582-97. Filed January 13, 1999. Thomas Mark Peaslee, pro se. James A. Whitten , for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION GOLDBERG, Special Trial Judge : This case was hea…
  17. T.C. Memo. 2011-106 — Fredric J. & Dushanka Lowe v. Commissioner
    IRCCourt RulingsMay 19, 2011related by meaning
    Fla. Peach Corp. v. Commissioner, 90 T.C. 678, 681 (1988). Either party may move for summary adjudication upon all or any part of the legal issues in controversy. Rule 121(a). Full or partial summary judgment is appropriate where the record shows that there is no genuine issue as to any material fact and that a decisi…
  18. 121 T.C. No. 19 — Fortunato J. Mendes v. Commissioner
    IRCCourt RulingsDec 11, 2003
    … Cir. 1986) ; Unroe v. Commissioner , T.C. Memo. 1985-149; Counts v. Commissioner , T.C. Memo. 1984-561, affd. 774 F.2d 426 (11th Cir. 1985). 3 See, e.g., Cavanaugh v. Commissioner , T.C. Memo. 1991407, affd. without published opinion 986 F.2d 1426 (10th Cir. 1993); Unroe v. Commissioner , supra ; Counts v. Commissione…
  19. T.C. Memo. 2007-19 — Bidyut K. & Diana T. Bhattacharyya v. Commissioner
    IRCCourt RulingsJan 30, 2007
    …y 21, 2006, respondent asserted that.petitioners were liable for an increased - 13 - deficiency of $561,309, and an increased section 6651(a)(1) addition to tax of $100,571. On November 3, 2006, petitioners filed a Motion for Amended Petition Consistent with the Evidences Presented at Trial, and to Claim a Refund by Pe…
  20. T.C. Memo. 2005-67 — Laura D. Seidel v. Commissioner
    IRCCourt RulingsMar 31, 2005
    …sis, any allowance would amount to unguided largesse. Williams v. United States , 245 F.2d 559, 560-561 (5th Cir. 1957). Further, section 274(d) prohibits the estimation of expenses for travel or deductions with respect to certain listed property; thus, the Cohan rule does not apply to these types of expenses. Sanford …