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88 documents · 0.25sAllIRCERISAPBGCJoint Board
  1. T.C. Memo. 1996-421 — Joe M. & Patricia M. Brown v. Commissioner
    IRCCourt RulingsSep 18, 1996related by meaning
    sents taxable earnings from petitioner's IRA and that such amount is properly includable in petitioners' gross income for 1990. Sec. 408(d)(1). - 25 - In view of our conclusion, supra , that petitioner's Transfer Refund qualifies for tax-free rollover treatment in 1989 under section 402(a)(5)(D), we understand petition…
  2. 154 T.C. No. 6 — Sandra M. Conard v. Commissioner
    IRCCourt RulingsMar 10, 2020
    … insufficient basis on which to conclude that it is unconstitutional." Schweiker v. Hogan, 457 U.S. 569, 589 (1982). - 14 - otherwise not eligible for any of the other exceptions described in section 72(t)(2), does not violate the equal protection component of the Due Process Clause of the Fifth Amendment.¹° Accordingl…
  3. T.C. Memo. 2016-55 — Brenda S. Jones v. Commissioner
    IRCCourt RulingsMar 28, 2016
    …ommensurate with salary, and the intended purpose of the plan. See Wellons v. Commissioner, 31 F.3d 569, 571-572 (7th Cir. 1994) (stating that when a plan has features of both a welfare benefit and a deferred compensation plan, the entire plan is evaluated under deferred compensation plan standards), a_Kg T.C. Memo. 19…
  4. T.C. Summary Opinion 2005-10 — Jerome P. & Rhonda A. Reimann v. Commissioner
    IRCCourt RulingsJan 27, 2005related by meaning
    the deficiency in this case. With respect to petitioners' first contention, as noted earlier, section 72(t)(2) excepts from the additional tax certain categories of distributions. Petitioners agree that none of these categories apply to their fact situation. Instead, petitioners contend that, because of financial hards…
  5. T.C. Summary Opinion 2013-51 — Martin Toombs v. Commissioner
    IRCCourt RulingsJun 25, 2013
    …quences of his choice, whether contemplated or not'". Don E. Williams Co. v. Commissioner, 429 U.S. 569, 579-580 (1977) (quoting Commissioner v. Nat'l Alfalfa Dehydrating & Milling Co., 417 U.S. 134, 148-149 (1974)). Petitioner cites Read v. Commissioner, 114 T.C. 14 (2000), aff'd without published opinion sub nom. Mul…
  6. IRCCourt RulingsAug 3, 1979related by meaning
    155. Decisions will be entered for the respondent in docket Nos. 6173-77 and 11438-77. Decision will be entered under Rule 155 inI docket No. 9115-77. Unless indicated otherwise, all section references are to sections of the Internal Revenue Code of 1954, as in effect for the taxable year in issue. Respondent concedes …
  7. T.C. Memo. 2010-61 — Wendy W. Bozick v. Commissioner
    IRCCourt RulingsMar 30, 2010
    …o . 10 - 2009-71 (neutral factor : the requesting spouse had $521,600 collection potential and $284,569 in assets and was 80 years old) ; cf . Sunleaf v . Commissioner , T .C . Memo . 2009-52 (positive factor : the requesting spouse, a disabled .70-year-old, had already sold her home and moved into mobile home worth 10…
  8. T.C. Summary Opinion 2005-78 — Hossam Helmy El-Bibany & Salma Hassan Kandil v. Commissioner
    IRCCourt RulingsJun 8, 2005related by meaning
    cribe Mr. El-Bibany’s retirement plan, the parties have proceeded on the basis that the distribution was from an individual retirement plan within the scope of sec. 72(t). indicated that the early distribution was not subject to tax under exception 7 (Individual retirement account (IRA) distributions made to unemployed…
  9. T.C. Summary Opinion 2002-39 — Joseph R. & Diana K. Trudel v. Commissioner
    IRCCourt RulingsApr 15, 2002
    …ot required, the taxpayer’s profit objective must be bona fide. Beck v. Commissioner , 85 T.C. 557, 569 (1985); Golanty v. Commissioner , 72 T.C. 411, 425-426 (1979), affd. without published opinion 647 F.2d 170 (9th Cir. 1981). Whether a taxpayer has an actual and honest profit objective is a question of fact to be re…
  10. T.C. Memo. 2000-384 — Robert W. & Vivian Toan v. Commissioner
    IRCCourt RulingsDec 19, 2000related by meaning
    ec. 402(a), 96 Stat. 324, 648, but had to be determined in the Toans’ individual case. Alternatively, petitioners argue, any assessment under the 1980 notice is time barred under section 6501. Petitioners assert that the addition to tax under section 6659 was an affected item - 7 - for 1982 and that the related notice …
  11. 125 T.C. No. 11 — Estate of Doris F. Kahn, Deceased; LaSalle Bank, N.A., Trustee & Executor v. Commissioner
    IRCCourt RulingsNov 17, 2005
    …ioner, 624 F.2d 884, 885 (9th Cir. 1980); Trust Servs. of Am., Inc. v. United States, 885 F.2d 561, 569 (9th Cir. 1989)), affg. 67 T.C. 234 (1977). The Court of Appeals compared the situation with stock subject to resale restrictions that prevented it from being sold freely in a public market. Shackleford v. United Sta…
  12. 137 T.C. No. 2 — Robert K. & Joan L. Paschall v. Commissioner
    IRCCourt RulingsJul 5, 2011
    …028.15 20,757.00 --- 2004 82,818.00 20,704.00 --- 2005 94,151.00 20,637.00 $2,320 2006 82,278.00 20,569.50 - --- The Paschalls timely petitioned this Court. Trial was held on February 25, 2010, in Los Angeles, California. At that trial, the Paschalls' attorney asked Mr. Paschall what advice he had ' received from profe…
  13. T.C. Memo. 2002-17 — Angela C. Morris v. Commissioner
    IRCCourt RulingsJan 16, 2002related by meaning
    cts and circumstances, it is inequitable to hold the individual liable for any unpaid tax or any deficiency (or any portion of either) attributable to any item for which relief is not available under the preceding sentence, the Secretary may relieve such individual of such liability. . Petitioner's request for relief r…
  14. T.C. Memo. 1996-337 — Parker-Hannifin Corporation v. Commissioner
    IRCCourt RulingsJul 24, 1996
    …in a qualified asset account. See also National Presto Indus., Inc. v. Commissioner , 104 T.C. 559, 569-574 (1995). Petitioner made no disclosure of the establishment of reserves for postretirement benefits in its financial reporting for its 1987 year. Only those employees involved in the implementation of the VEBA wer…
  15. 40 T.C. 882 — New York Post Corp. v. Commissioner
    IRCCourt RulingsAug 26, 1963related by meaning
    consequences by reliance upon section 29.23(p)-1 of Regulations 111, as amended in 1948 by T.D. 5666, 1948-2 C.B. 35, which reads in part as follows: Se'ction 23 (p) does not apply to a plan which does not defer the receipt of compensation. Neither does section 23 (p) apply to deductions for contributions under a plan…
  16. 109 T.C. No. 9 — Square D Company and Subsidiaries v. Commissioner
    IRCCourt RulingsOct 9, 1997
    … as of December 1, 1986, for retirees was $20,446,059, and for current active employees was $46,699,569, the deductible portion of which was $4,945,000. Accordingly, in Wyatt's view the total deductible cost of PRMB's for petitioner's tax year ending December 31, 1986, was $25,391,059. The associated administrative exp…
  17. 66 T.C. 348 — Comprehensive Designers International, Ltd. v. Commissioner
    IRCCourt RulingsMay 26, 1976related by meaning
    poses of this case, that the credit which petitioner will obtain is precisely equal to the amount of the creditable foreign taxes in terms of dollars. For the reasons stated, we hold that the foreign tax credit available to petitioner for fiscal 1967 should be adjusted to reflect the dollar cost on the payment date of …
  18. 162 T.C. No. 4 — Clair R. Couturier, Jr. v. Commissioner
    IRCCourt RulingsFeb 28, 2024related by meaning
    stituting a 6-year period in lieu of the 3-year period otherwise referred to in such subsection. (D) Exception for certain acquisitions of property. — In the case of any tax imposed by section 4973 that is attributable to acquiring property for less than fair market value, subparagraph (A) shall not apply. Section 313(…
  19. T.C. Memo. 2011-58 — Erin N. Hellweg v. Commissioner
    IRCCourt RulingsMar 9, 2011related by meaning
    e sections 219 and 408A(c) (2) and (3) are income tax provisions and section 408A(c) (3) in particular refers to the taxpayer's adjusted gross income. The Transaction being valid for income tax purposes, it must also be valid for purposes of section 4973. Since respondent has made no.section 482 adjustment which would …
  20. 64 T.C. 331 — Aero Rental v. Commissioner
    IRCCourt RulingsMay 29, 1975
    …. Issues raised for the first time by brief are not properly before us. See Aubrey S. Nash, 31 T.C. 569 (1958); Theatre Concessions, Inc., 29 T.C. 754 (1958). Thus, we do not consider this argument. The Commissioner had numerous opportunities to raise this issue, but failed to do so; by not doing so, he has waived it.