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Go to T.C. Memo. 2001-184 (not yet in the library — opens the official source)
83 documents · 0.28sAllIRCERISAPBGCJoint Board
  1. T.C. Memo. 2010-226 — Harry Eugene Mathews v. Commissioner
    IRCCourt RulingsOct 19, 2010related by meaning
    payer alleged his civil rights had been violated in the underlying divorce proceedings). The Court recognizes that petitioner 'does not agree with the Texas State court ruling regarding his child support obligations and subsequent garnishment. But we cannot address those allegations, and petitioner 'has not shown a bas…
  2. T.C. Memo. 2005-171 — Sylvia A. Duncan v. Commissioner
    IRCCourt RulingsJul 12, 2005
    nuary 2 payment as income for 2001. In a statement dated January 16, 2001, USAA informed petitioner that she had a vested balance of $11,929.32 and an outstanding loan of $10,480.27 in her USAA SIP account as of that date. Petitioner was informed that she had to pay her outstanding loan balance by April 17, 2001, or it…
  3. T.C. Summary Opinion 2003-157 — Darrell R. Fulcher v. Commissioner
    IRCCourt RulingsOct 21, 2003related by meaning
    1 Unless otherwise indicated, subsequent section references are to the Internal Revenue Code in effect for the year at issue. T.C. Summary Opinion 2003-157 UNITED STATES TAX COURT DARRELL R. FULCHER, Petitioner v . COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 14140-01S. Filed October 21, 2003. Darrell R. Ful…
  4. T.C. Memo. 2017-112 — Whistleblower 19860-15W v. Commissioner
    IRCCourt RulingsJun 13, 2017related by meaning
    JRN T.C. Memo. 2017-112 UNITED STATES TAX COURT WHISTLEBLOWER 19860-15W, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 19860-15W. Filed June 13, 2017. Sealed,¹ for petitioner. Ashley M. Bender and Richard L. Hatfield, for respondent. MEMORANDUM OPINION KERRIGAN, Judge: This case is before the Co…
  5. 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…
  6. T.C. Memo. 2019-67 — Maria Shenorah McCree v. Commissioner
    IRCCourt RulingsJun 6, 2019related by meaning
    DRC T.C. Memo. 2019-67 UNITED STATES TAX COURT MARIA SHENORAH MCCREE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 10129-14L. Filed June 6, 2019. Maria Shenorah McCree, pro se. Moenika N. Coleman, Linda L. Wong, Michael S. Navarro, and Cindy L. Wofford, for respondent. MEMORANDUM FINDINGS OF FA…
  7. T.C. Memo. 1995-599 — Rhett B. & Sandra L. Ross v. Commissioner
    IRCCourt RulingsDec 19, 1995
    …fer Refund does not constitute a qualified total distribution. See Wittstadt v. Commissioner , T.C. Memo. 1995492; Humberson v. Commissioner , T.C. Memo. 1995-470; Pumphrey v. Commissioner , T.C. Memo. 1995-469 ; Adler v. Commissioner , T.C. Memo. 1995-148; Dorsey v. Commissioner , T.C. Memo. 1995-97; Brown v. Commissi…
  8. T.C. Memo. 1999-199 — Don Laverne Clarke v. Commissioner
    IRCCourt RulingsJun 18, 1999related by meaning
    1402(a). We therefore simply sustain respondent's determination as respondent did not assert an increased deficiency in this regard. See sec. 6214(a). used for retirement purposes, a 10 percent penalty is generally imposed on IRA distributions made before the taxpayer reaches age 59-1/2. See sec. 72(t). In that regard,…
  9. Treas. Reg. § 54.4980B-5(f) — COBRA continuation coverage.
    IRCRegulationsDec 30, 2016
    the remaining visits during 2001. Example 4.(i) A group health plan has a $250 annual deductible per covered individual. The plan provides that if the deductible is not satisfied in a particular year, expenses incurred during October through December of that year are credited toward satisfaction of the deductible in th…
  10. Treas. Reg. § 54.4980B-9(b) — Business reorganizations and employer withdrawals from multiemployer plans.
    IRCRegulationsDec 30, 2016
    until the current collective bargaining agreement expires, on June 30, 2001, and then X stops making contributions to M. X's employees (and their spouses and dependent children) lose coverage under M effective July 1, 2001. X does not enter into another collective bargaining agreement covering the class of employees co…
  11. T.C. Memo. 2026-89 — Whistleblower 6417-20W v. Commissioner
    IRCCourt RulingsSep 17, 2026related by meaning
    n effect at all relevant times, regulation references are to the Code of Federal Regulations, Title 26 (Treas. Reg.), in effect at all relevant times, and Rule references are to the Tax Court Rules of Practice and Procedure. Served 09/17/26 2 [* 2 ] there were no changes in the IRS approach to the issue after review of…
  12. PLR 200219002 — Treatment of Funded Welfare Benefit Plans
    IRCPrivate Letter RulingsMay 10, 2002
    Internal Revenue Service Number: 200219002 Release Date: 5/10/2001 Index Number: 419.00-00 419.14-00 4976.00-00 4976.01-00 Department of the Treasury Washington, DC 20224 Person to Contact: Telephone Number: Refer Reply To: CC:TEGE:EB:HW:PLR-125981-00 Date: 09/28/2001 LEGEND: Taxpayer = Trust= Council = Holding Company…
  13. T.C. Memo. 1996-502 — Elaine S. Bennett v. Commissioner
    IRCCourt RulingsNov 7, 1996related by meaning
    T.C. Memo. 1996-502 UNITED STATES TAX COURT ELAINE S. BENNETT, Petitioner v . COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 8545-96. Filed November 7, 1996. Vernon E. Robbins , for petitioner. Alan R. Peregoy , for respondent. MEMORANDUM OPINION DAWSON, Judge : This case was assigned to Special Trial Judge Ro…
  14. PLR 200205007 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations
    IRCPrivate Letter RulingsFeb 1, 2002
    …le. This ruling is directed only to X and applies only to the plan and trust submitted on April 11, 2001, as revised by amendments submitted on September 25, 2001 and October 19, 2001. Section 6110(k)(3) of the Code provides that it may not be used or cited as precedent. Temporary or final regulations pertaining to one…
  15. 115 T.C. No. 5 — Wan B. & Cecilia Lo v. Commissioner
    IRCCourt RulingsJul 31, 2000related by meaning
    red all of petitioners’ arguments for contrary holdings; those arguments not discussed herein are irrelevant or without merit. We also have considered respondent’s arguments as to his determinations to the extent necessary to reject or sustain each determination . We also have considered all of respondent’s arguments a…
  16. T.C. Summary Opinion 2005-112 — James M. & Mary N. Gorski v. Commissioner
    IRCCourt RulingsAug 4, 2005
    of the distribution was used to pay qualified higher education expenses in the taxable year 2001, the issue is whether petitioners are subject to the 10-percent additional tax under section 72(t)(1) on the remaining $17,982.99. Petitioners resided in Liberty Township, Ohio, at the time the petition was filed. Backgrou…
  17. T.C. Memo. 1997-244 — O. H. Tolley, Jr. & Betty Tolley v. Commissioner
    IRCCourt RulingsMay 29, 1997related by meaning
    … prior years. Easter v. Commissioner , 338 F.2d 968, 969-970 (4th Cir. 1964), affg. per curiam T.C. Memo. 1964-58; Rose v. Commissioner , 55 T.C. 28, 32 (1970). We reject petitioners’ argument that an exception to this rule applies to disputes involving $10,000 or less. To reflect the foregoing, Decision will be entere…
  18. T.C. Summary Opinion 2005-108 — Magellean Askew, Jr. v. Commissioner
    IRCCourt RulingsAug 1, 2005
    …able portion of his distribution check. In response, Americo sent petitioner a letter, dated May 9, 2001, requesting petitioner to: (1) Return the policy contract or submit written acknowledgment that the policy had been lost or destroyed, and (2) submit written acknowledgment of the reason or eligibility for a direct …
  19. T.C. Summary Opinion 2001-158 — Majid Naemi v. Commissioner
    IRCCourt RulingsSep 26, 2001related by meaning
    … to the Tax Court Rules of Practice and Procedure, unless otherwise indicated. T.C. Summary Opinion 2001-158 UNITED STATES TAX COURT MAJID NAEMI, Petitioner v . COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 8339-00S. Filed September 26, 2001. Majid Naemi, pro se. Michele A. Yates , for respondent. DEAN, Speci…
  20. T.C. Summary Opinion 2005-71 — Vincent A. Suarez, Jr. & Esther Suarez v. Commissioner
    IRCCourt RulingsJun 6, 2005
    …as filed. Petitioners, Victor A. and Esther Suarez, are husband and wife. During the year in issue (2001), they were homeowners of property at 4934 Raffaele Drive, in Sierra Vista, Arizona. In 2001, Victor A. Suarez (hereinafter petitioner) withdrew $33,590 1 from his Individual Retirement Account (IRA). He received th…