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41. T.C. Memo. 1998-336 — Robert A. & Laverne M. Hall v. Commissioner
    IRCCourt RulingsSep 22, 1998
    …nce with their plain meaning. United States v. American Trucking Associations, Inc. , 310 U.S. 534, 543-544 (1940); Campbell v. Commissioner , supra at 62. We find that we must
42. 148 T.C. No. 22 — Steven M. Petersen & Pauline Petersen v. Commissioner
    IRCCourt RulingsJun 13, 2017
    …o would produce absurd or futile results. United States v. Am. Trucking Ass'ns, Inc., 310 U.S. 534, 543-544 (1940); see Tamarisk Country Club v. Commissioner, 84 T.C. 756, 761 (1985). If a statute is clear on its face, we require unequivocal evidence of legislative intent before construing the statute in a manner that …
43. ERISA § 104(c) (29 U.S.C. § 1024) — Filing with Secretary and furnishing information to participants and certain employers
    ERISACode / StatuteJan 6, 2025related by meaning
    (c) (c) Statement of rights The Secretary may by regulation require that the administrator of any employee benefit plan furnish to each participant and to each beneficiary receiving benefits under the plan a statement of the rights of participants and beneficiaries under this subchapter.
44. T.C. Memo. 2020-48 — Henry C. Williams & Sonja L. Johnson v. Commissioner
    IRCCourt RulingsApr 16, 2020
    …ence to establish a rational basis for making the estimate. See Cohan v. Commissioner, 39 F.2d 540, 543-544 (2d Cir. 1930); Vanicek v. Commissioner, 85 T.C. 731, 742-743 (1985). In estimating the
45. ERISA § 4044(d)(3)(C) (29 U.S.C. § 1344) — Allocation of assets
    PBGCCode / StatuteJan 6, 2017related by meaning
    (d)(3)(C) (C) For purposes of this paragraph, each person who is, as of the termination date— shall be treated as a participant with respect to the termination, if all or part of the nonforfeitable benefit with respect to such person is or was attributable to participants' mandatory contributions (referred to in subsec…
46. T.C. Memo. 2012-166 — Todd R. & Andrea Pedersen v. Commissioner
    IRCCourt RulingsJun 13, 2012
    …. 6662 McKays $1,249,848 $214,786 Pedersens 1,204,920 240,984 Nellesens 813,307 162,661 Jensens 239,543 47,909 Neffs 232,438 46,487 Loves 38,582 7,716 The primary issue for decision is whether petitioners' principal purpose in acquiring stock in their respective S corporations was the evasion or avoidance of Federal in…
47. U.S. Tax Court — Marlon G. Dasent & Kendra Walcott-Dasent v. Commissioner
    IRCCourt RulingsDec 13, 2018
    …he taxpayer whose inexactitude is of his or her own making. See Cohan v. Commissioner, 39 F.2d 540, 543-544 (2d Cir. 1930); see also Vanicek v.
48. 120 T.C. No. 5 — Wells Fargo & Company, f.k.a. Norwest Corporation and Subsidiaries v. Commissioner
    IRCCourt RulingsFeb 13, 2003
    …, Inc. , 447 U.S. 102, 108 (1980); United States v. Am. Trucking Associations, Inc. , 310 U.S. 534, 543-544 (1940); Allen v. Commissioner , 118 T.C. 1, 7 (2002); V enture Funding, Ltd. v. - 35 - Commissioner , 110 T.C. 236, 241-242 (1998), affd. without published opinion 198 F.3d 248 (6th Cir. 1999); Trans City Life In…
49. T.C. Memo. 2008-249 — David A. Hughes v. Commissioner
    IRCCourt RulingsNov 3, 2008
    …ion thereof, if there is an evidentiary basis for doing so . Cohan v . Commissioner , 39 F .2d 540, 543-544 (2d Cir . 1930) ; Vanicek v . Commissioner , 85 T .C . 731, 742-743, (1985) ., In thos e instances , the Court may_est mate heavily if appropriate again t the he allowable expense, bearing taxpayer 1whose inexact…
50. T.C. Memo. 2013-42 — Roger Phillips v. Commissioner
    IRCCourt RulingsFeb 7, 2013
    … expense, we may estimate the amount of the deductible expense. Cohan v. Commissioner, 39 F.2d 540, 543-544 (2d Cir. - 13 - [*13] 1930). However, we cannot estimate the amount unless the taxpayer
51. ERISA § 4(a) (29 U.S.C. § 1003) — Coverage
    ERISACode / StatuteJan 6, 2017related by meaning
    (a) (a) In general Except as provided in subsection (b) or (c) and in sections 1051, 1081, and 1101 of this title, this subchapter shall apply to any employee benefit plan if it is established or maintained— (a)(1) (1) by any employer engaged in commerce or in any industry or activity affecting commerce; or (a)(2) (2) …
52. U.S. Tax Court — James Thomas & Susan Jane Colegrove v. Commissioner
    IRCCourt RulingsApr 13, 2010
    … 447 U .S . 102, 108 (1980) ; United States v . Am . Trucking Associations, Inc . , 310 U .S . 534, 543-544 (1940) ; Allen v . Commissioner , 118 T .C . 1, 7 (2002) . In the instant
53. T.C. Memo. 2016-10 — Family Chiropractic Sports Injury & Rehab Clinic, Inc. v. Commissioner
    IRCCourt RulingsJan 19, 2016related by meaning
    …described the antialientation procedures under the Employee Retirement Income Security Act of 1974 (ERISA), Pub. L. No. 93-406, 88 Stat. - 14 - [*14] 829, 29 U.S.C. sec. 1001 (2006), and the Internal Revenue Code in Gallade v. Commissioner, 106 T.C. 355, 361 (1996), as follows: ERISA was enacted to establish "a compreh…
54. 162 T.C. No. 7 — Mohamed K. Abdo & Fardowsa J. Farah v. Commissioner
    IRCCourt RulingsApr 2, 2024
    … dispute over taxes. Id. ; see also Nat’l Fed’n of Indep. Bus. v. Sebelius ( NFIB ) , 567 U.S. 519, 543– 44 (2012) (distinguishing between a “tax” and a “penalty”). 28 by limiting the power of taxpayers to seek pre-enforcement judicial review. See § 7421(a). “Because of the Anti - Injunction Act, taxes can ordinarily b…
55. ERISA § 4021(c)(3) (29 U.S.C. § 1321) — Coverage
    PBGCCode / StatuteJan 24, 2020related by meaning
    (c)(3) (3) In the case of a plan established and maintained by more than one professional service employer, the plan shall not be treated as a plan described in subsection (b)(13) if, at any time after September 2, 1974, the plan has more than 25 active participants.
56. 162 T.C. No. 4 — Clair R. Couturier, Jr. v. Commissioner
    IRCCourt RulingsFeb 28, 2024
    … procedure in effect when the case is before them. ’ ” (quoting United States v. Higgins , 987 F.2d 543, 546 (8th Cir. 1993) )). But cf. Vernon , 49 F.3d at 89 2 (Cabranes, J., concurring) (observing that statutes of limitations “lie on the cusp of the procedural/substantive distinction”). As the Supreme Court noted, “…
57. T.C. Memo. 2012-346 — Esmat Zaklama, Deceased v. Commissioner
    IRCCourt RulingsDec 18, 2012
    …documentation which is not in evidence and the rule espoused in Cohan v. Commissioner, 39 F.2d 540, 543-544 (2d Cir. 1930), to support a greater deduction of expenses for each year. Under the Cohan rule, we may allow a claimed expense "Petitioners' opening brief does not directly set forth a specific amount of expenses…
58. ERISA § 4233(b)(5) (29 U.S.C. § 1413) — Partitions of eligible multiemployer plans
    PBGCCode / StatuteJan 5, 2015related by meaning
    (b)(5) (5) the cost to the corporation arising from such partition is paid exclusively from the fund for basic benefits guaranteed for multiemployer plans.
59. ERISA § 4301(d) (29 U.S.C. § 1451) — Civil actions
    PBGCCode / StatuteJan 4, 1995related by meaning
    (d) (d) Venue and service of process An action under this section may be brought in the district where the plan is administered or where a defendant resides or does business, and process may be served in any district where a defendant resides, does business, or may be found.
60. T.C. Summary Opinion 2003-99 — Barney K. & Lindy W. Huang v. Commissioner
    IRCCourt RulingsJul 23, 2003
    …substantiating the amount of the expense is of his own making. Cohan v. Commissioner , 39 F.2d 540, 543-544 (2d Cir. 1930). We cannot estimate a deductible expense, however, unless the taxpayer presents evidence sufficient to provide some basis upon which an estimate may be made. Vanicek v. Commissioner , 85 T.C. 731, …