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61. 98 T.C. 141; 98 T.C. No. 12 — Truck & Equipment Corp. v. Commissioner
    IRCCourt RulingsFeb 6, 1992related by meaning
    , Pub. L. 100-647,102 Stat. 3342. No inferences as to whether or not earlier regulations are valid should be drawn from the amendment of sec. 7805(e). As noted in the facts, petitioner had 34 employees on Jan. 31, 1986, but paid bonuses to only 33 employees because one employee left the company prior to the date of pay…
62. 136 T.C. No. 6 — Michael P. Schwab & Kathryn J. Kleinman v. Commissioner
    IRCCourt RulingsFeb 7, 2011
    $136,000 a year; for - Kleinman, it was $120,000. In some of the-ilslustrations that the insurance company used, Angels & Cowboys would be paying such premiums for decades; in some, the firm would make pay premiums , for only ten years. But we find that the firm paid the premiums only for the policies' first year.5 The…
63. 54 T.C. 1679 — Clarke v. Commissioner
    IRCCourt RulingsAug 31, 1970related by meaning
    ement Date applicable to any such Participant, subject only to the payment to any sudh Participant of the full amount of his equity in the Trust Fund. Under the terms of the trust, those participants who declined to withdraw their vested interests pursuant to section XIII-A, or their beneficiaries, may receive distribu…