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55 documents · 0.20sAllIRCERISAPBGCJoint Board
  1. T.C. Memo. 2017-3 — Candace Elaine v. Commissioner
    IRCCourt RulingsJan 3, 2017
    …tory, creating no legally enforceable rights for taxpayers. See, e.g., Greene v. Commissioner, T.C. Memo. 1992-202, 1992 Tax Ct. Memo LEXIS 239; Tucker v. Commissioner, T.C. Memo. 1983-210, 1983 Tax Ct. Memo LEXIS 578; Chapman v. Commissioner, T.C. Memo. 1982-68, 1982 Tax Ct. Memo LEXIS 675; see also Marks v. Commissio…
  2. 121 T.C. No. 19 — Fortunato J. Mendes v. Commissioner
    IRCCourt RulingsDec 11, 2003
    … T.C. 766, 780 (1984), affd. per curiam 793 F.2d 139 (6th 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. 199…
  3. T.C. Memo. 2000-250 — Susan Jane Hoyez, C.P.A. v. Commissioner
    IRCCourt RulingsAug 10, 2000
    …mber 1969. The taxpayer requested a determination that the plan qualified under section 401 in June 1970. After extended negotiations with the Commissioner, the taxpayer amended the plan to comply with the Commissioner’s position in July 1971. But the Commissioner disallowed the taxpayer’s deductions for plan contribut…
  4. T.C. Memo. 1999-80 — Edward Clasby and C. T. Garrahan Insurance Agency, Inc. v. Commissioner
    IRCCourt RulingsMar 16, 1999
    …s since the 1940's or 1950's. Petitioner began his association with FUH in the late 1960's or early 1970's at the encouragement of his father-in-law. Petitioner initially helped FUH with fundraising. He became a member of the executive committee of FUH in the early 1970's. Petitioner was a vice president of FUH from 19…
  5. T.C. Memo. 2010-115 — Ronald D. & Lorie A. Jelling v. Commissioner
    IRCCourt RulingsMay 27, 2010
    …d Mogelefsky . This is a question of fact . See -`45 .- Beaver v . Commissioner , 55 T .C . 85, 91 (1970) ; Fisher v . Commissioner , 54 T .C . 905,909-910' .(1970) . Debt for Federal income tax purposes connotes an existing ; unconditional, and legally enforceable obligation to repay . Hubert Enters ., Inc . v . Commi…
  6. T.C. Memo. 2004-258 — Isabel Molina & Isaac Molina, Jr. v. Commissioner
    IRCCourt RulingsNov 10, 2004
    …ent’s litigating position that the distribution occurred in 2000. See Garcia v. Commissioner , T.C. Memo. 1998-203 (reaching this conclusion regarding another question and answer contained in the same proposed regulation), affd. without published opinion 190 F.3d 538 (5th Cir. 1999). Additionally, the substantially lev…
  7. T.C. Memo. 1998-145 — Estate of Hilda Ashman, Deceased; Phillip Ashman, Personal Representative v. Commissioner
    IRCCourt RulingsApr 22, 1998
    …n cases appealable to the Court of Appeals for the Ninth Circuit. See Koppen v. Commissioner , T.C. Memo. 1995-316; Erickson v. Commissioner , T.C. Memo. 1991-97; Coldiron v. Commissioner , T.C. Memo. 1987-569. In the absence of a clear mandate from the Court of Appeals for the Ninth Circuit, we are not compelled to ho…
  8. T.C. Memo. 1998-30 — Brian J. Patrick v. Commissioner
    IRCCourt RulingsJan 26, 1998
    …itional intention on the part of the transferor to secure payment.'" Geftman v. Commissioner , T.C. Memo. 1996-447 (quoting Haag v. Commissioner , 88 T.C. 604, 616 (1987), affd. without published opinion 855 F.2d 855 (8th Cir. 1988)). In other words, the parties must intend to create bona fide debt. The intention of th…
  9. T.C. Memo. 1997-507 — Sam E. Scott v. Commissioner
    IRCCourt RulingsNov 12, 1997
    …oner then applied a collection rate which reduced the total figure to $121,500. Commissioner , T.C. Memo. 1988-195; Lynch v. Commiss ioner , T.C. Memo. 1982-305; A braham v. Commissioner , T.C. Memo. 1970-304. A partner's adjusted basis in his partnership interest is determined under section 705. A partner's initial ba…
  10. T.C. Memo. 2026-68 — Malibu Valley Land, LLC, Spectrum Development, Inc., Tax Matters Partner v. Commissioner
    IRCCourt RulingsAug 17, 2026
    rtners, LLC v. Commissioner, T.C. Memo. 2020- 148, at * 37– 40 (rejecting the market approach when the experts provided poor comparable properties and failed to provide reliable adjustments to account for differences in the properties ) , supplemented by T.C. Memo. 2023-82, aff’d in part, vacated in part, and remanded …
  11. 167 T.C. No. 4 — Piton Holdings, LLC, David L. Hall, Partnership Representative, Petitioner(s) v. Commissioner
    IRCCourt RulingsJul 15, 2026
    …ation easement cases. Ranch Springs, 164 T.C. at 151; Harman Road Prop., LLC v. Commissioner , T.C. Memo. 2026-23, at *42; N. Donald LA Prop. , T.C. Memo. 2026-19, at *59; Jackson Stone S., LLC v. Commissioner, T.C. Memo. 2025-96, at *104– 05; Green Valley Invs . , LLC v. Commissioner, T.C. Memo. 2025-15, at * 31 ; Jac…
  12. T.C. Memo. 1996-365 — Timothy W. & Suzanne M. Coffield v. Commissioner
    IRCCourt RulingsAug 8, 1996related by meaning
    to the Internal Revenue Code by section 302 of the Taxpayer Bill of Rights 2, Pub. L. 104-168, authorizes this Court to review the Secretary's failure to abate interest with respect to requests for abatement after July 30, 1996. Because this case does not involve a request for abatement after July 30, 1996, we lack jur…
  13. 115 T.C. No. 5 — Wan B. & Cecilia Lo v. Commissioner
    IRCCourt RulingsJul 31, 2000
    …fe Ins. Co. v. Commissioner , 106 T.C. 274, 302 (1996); see also M.I.C. Ltd. v. Commissioner , T.C. Memo. 1997-96; Proios v. Commissioner , T.C. Memo. 1994-442. Other times, he or she will not. See, e.g., Estate of Scanlan v. Commissioner , T.C. Memo. 1996-331, affd. without published opinion 116 F.3d 1476 (5th Cir. 19…
  14. T.C. Memo. 1995-492 — Glenn L. Wittstadt, Jr. & Lynne M. Wittstadt v. Commissioner
    IRCCourt RulingsOct 11, 1995
    … liable for the deficiency that respondent determined. - 7 - 8 See Humberson v. Commissioner , T.C. Memo. 1995-470; Pumphrey v. Commissioner , T.C. Memo. 1995-469 ; Dorsey v. Commissioner , T.C. Memo. 1995-97; Brown v. Commissioner , T.C. Memo. 1995-93; Hoppe v. Commissioner , T.C. Memo. 1994-635; Hamilton v. Commissio…
  15. 70 T.C. 1001; 1 Employee Benefits Cas. (BNA) 1981 — Pulver Roofing Co. v. Commissioner
    IRCCourt RulingsSep 19, 1978related by meaning
    dent’s action, at least as to 1970, 1971, and 1973. Cf. Christian Echoes National Ministry, Inc. v. United States, 470 F.2d 849, 858 (10th Cir. 1972). In Ryan School, Sherwood Swan, and Lansons, neither the character of the taxpayer’s business nor the essential composition of its work force changed. In short, these cas…