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41. ERISA § 401(a) (29 U.S.C. § 1101) — Coverage
    ERISACode / StatuteJan 6, 2017related by meaning
    (a) (a) Scope of coverage This part shall apply to any employee benefit plan described in section 1003(a) of this title (and not exempted under section 1003(b) of this title), other than— (a)(1) (1) a plan which is unfunded and is maintained by an employer primarily for the purpose of providing deferred compensation fo…
42. T.C. Memo. 1998-52 — Robert E. Dunham v. Commissioner
    IRCCourt RulingsFeb 9, 1998
    …to be resolved upon consideration of the entire record. DiLeo v. Commissioner , - 14 - 96 T.C. 858, 874 (1991), affd. 959 F.2d 16 (2d Cir. 1992); Estate of Pittard v. Commissioner , 69 T.C. 391 (1977). Fraud is never presumed and must be established by independent evidence that establishes fraudulent intent. Edelson v.…
43. ERISA § 211(a) (29 U.S.C. § 1061) — Effective dates
    ERISACode / StatuteJan 6, 2017related by meaning
    (a) (a) Except as otherwise provided in this section, this part shall apply in the case of plan years beginning after September 2, 1974.
44. T.C. Memo. 1998-42 — William C. Reichenbach v. Commissioner
    IRCCourt RulingsFeb 4, 1998
    …e taxpayer has met one of the exceptions contained therein. See Recklitis v. Commissioner , 91 T.C. 874, 913 (1988); Tillman v. Commissioner , T.C. Memo. 1996-8. Because petitioner
45. T.C. Memo. 2020-147 — Ram Ratan Sharma & Shakuntala Sharma v. Commissioner
    IRCCourt RulingsOct 29, 2020
    …as those issued for 2014, which is the year at issue. See, e.g., Recklitis v. Commissioner, 91 T.C. 874, 911 (1988) (taking judicial notice of 1974 and 1975 Forms W-4E, Exemption From Withholding, and related instructions); Wadsworth v. Commissioner, T.C. Memo. 2007-46, 2007 WL 610069, at *10 ("This Court routinely tak…
46. ERISA § 407(d)(9) (29 U.S.C. § 1107) — Limitation with respect to acquisition and holding of employer securities and employer real property by certain plans
    ERISACode / StatuteJan 6, 2025related by meaning
    (d)(9) (9) For purposes of this section, an arrangement which consists of a defined benefit plan and an individual account plan shall be treated as 1 plan if the benefits of such individual account plan are taken into account in determining the benefits payable under such defined benefit plan.
47. T.C. Memo. 2012-346 — Esmat Zaklama, Deceased v. Commissioner
    IRCCourt RulingsDec 18, 2012
    …hat one of the exceptions listed in section 6654(e) applies. See Recklitis v. Commissioner, 91 T.C. 874, 913 (1988). Respondent bears the burden of producing sufficient evidence indicating that it is appropriate to impose these additions to tax. See sec. 7491(c); Hiabee v. Commissioner, 116 T.C. 438, 446 (2001). It is …
48. T.C. Memo. 1997-8 — Gary Benton & Karen Ruth Logsdon v. Commissioner
    IRCCourt RulingsJan 6, 1997
    …ion to the weight of authorities supporting contrary positions. Norgaard v. Commissioner , 939 F.2d 874 (9th Cir. 1991), affg. in part and
49. T.C. Memo. 2008-204 — Walter Kowsh v. Commissioner
    IRCCourt RulingsAug 28, 2008
    …ss a statutory exception in .section 6654(e) applies . See Recklitis v . Commissioner , 2 91 T .C . 874, 913 (1988) ; Grosshandler v . Commissioner , 75 T .C . 1, 20-21 (1980) ; see also Estate of Ruben v . Commissioner , 33 T .C .
50. ERISA § 301(a)(7) (29 U.S.C. § 1081) — Coverage
    ERISACode / StatuteJan 6, 2017related by meaning
    (a)(7) (7) an individual retirement account or annuity as described in section 408(a) of title 26, or a retirement bond described in section 409 of title 26 (as effective for obligations issued before January 1, 1984); (a)(8) (8) an individual account plan (other than a money purchase plan) and a defined benefit plan t…
51. T.C. Memo. 2013-42 — Roger Phillips v. Commissioner
    IRCCourt RulingsFeb 7, 2013
    …ec. 6654(a) addition to tax is mandatory, see sec. 6654(a), (e); Recklitis v. Commissioner, 91 T.C. 874, 913 (1988), and sec. 6654 does not contain a general exception for reasonable cause or absence of willful neglect, see Grosshandler v. Commissioner, 75 T.C. 1, 21 (1980). Petitioner does not contend that any of the …
52. 99 T.C. 379; 99 T.C. No. 21 — Citrus Valley Estates v. Commissioner
    IRCCourt RulingsSep 29, 1992related by meaning
    …t of Actuaries (Joint Board) established under the Employee Retirement Income Security Act of 1974 (erisa), Pub. L. 93-406, 88 Stat. 829. Sections 412(c)(3), 6059, and 7701(a)(35) were added to the Internal Revenue Code by ERISA sections 1013(a), 1033(a), and 3043, 88 Stat. 914, 947, 1003, to apply for plan years begin…
53. T.C. Memo. 2012-213 — Mark William Murray v. Commissioner
    IRCCourt RulingsJul 25, 2012
    …T.C. Memo. 2010-278, 2010 Tax Ct. Memo LEXIS 318, at *12 (citing Recklitis v. Commissioner, 91 T.C. 874, 913 (1988)). Petitioner has not shown that any of the statutory exceptions under section 6654(e) applies. Accordingly, we find that petitioner is liable for the addition to tax under section 6654 and sustain respond…
54. 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 .
55. 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…
56. 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…
57. T.C. Memo. 1998-36 — Neil M. Baizer v. Commissioner
    IRCCourt RulingsJan 27, 1998related by meaning
    …ve occurred or in those circumstances where the Department of Labor has not undertaken a response." ERISA was enacted in 1974, setting up an administrative system for employee benefit plans. ERISA section 2(b), 88 Stat. 829, 833, provides that the policy of this Act [is] to protect interstate commerce and the interests…
58. 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…
59. 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…
60. 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…