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80 documents · 0.19sAllIRCERISAPBGCJoint Board
  1. 42 T.C. 993 — Barrett v. Commissioner
    IRCCourt RulingsAug 31, 1964related by meaning
    espect to the policy issued by Massachusetts Mutual Life Insurance Co. apply also to the remaining 11 policies in issue, except for dates and amounts. Under date of July 15,1959, a reply from the Office of the Commissioner of Internal Revenue was issued; signed by the Chief, Individual Income Tax Branch. The reply stat…
  2. T.C. Memo. 2025-99 — Middle Department Inspection Agency, Inc. v. Commissioner
    IRCCourt RulingsOct 1, 2025
    …al for the First, Eighth, or Ninth Circuits in this case . See Golsen v. Commissioner, 54 T.C. 742, 757 (1970), aff’d , 445 F.2d 985 (10th Cir. 1971). Our review will not be limited to the Administrative Record. See Robinette , 123 T.C. 82. Accordingly , we will consider Exhibit 105 - J, which the parties
  3. 93 T.C. 449; 93 T.C. No. 36 — American Business Service Corp. v. Commissioner
    IRCCourt RulingsOct 3, 1989related by meaning
    ke it highly unlikely that temporary employees would ever learn in time, if at all, that there was an invitation that they could theoretically accept. The cruises sponsored by petitioner in 1980 and 1981 were arranged by a staff employee (the administrative assistant) in the central office. A schedule of cruises was se…
  4. T.C. Summary Opinion 2012-74 — Charles Grant & Elizabeth A. Beech v. Commissioner
    IRCCourt RulingsJul 26, 2012
    …(A). Therefore, the Court follows the law of that circuit. See Golsen v. Commissioner, 54 T.C. 742, 757 (1970), aff'd, 445 F.2d 985 (10th Cir. 1971). kind are appropriate. The judiciary is not authorized to redraw the boundaries." Kim v. Commissioner, 579 F.3d 623, 625-626 (7th Cir. 2012), afg T.C. Dkt. No. 11902-10 (M…
  5. T.C. Summary Opinion 2012-59 — Mary Ellen Macdonald v. Commissioner
    IRCCourt RulingsJun 25, 2012related by meaning
    under section 72(t). Consistent with a prior determination regarding the section 6015 relief, respondent also conceded that petitioner was entitled to allocate the portion of the 2008 Federal income tax liability attributable to the unreported nonemployee compensation of $16,027 from FedEx to Mr. Scarlett under section…
  6. 77 T.C. 881; 77 T.C. No. 62 — Achiro v. Commissioner
    IRCCourt RulingsOct 19, 1981
    …1, and 414(b) do not apply to the present situation. Sanderling, Inc. v. Commissioner, 66 T.C. 743, 757-758 (1976), affd. 571 F.2d 174 (3d Cir. 1978). Respondent’s new positions raised in his amended answer require the presentation of new evidence and do not simply clarify or develop his original position.
  7. 74 T.C. 1029 — E. F. Higgins & Co. v. Commissioner
    IRCCourt RulingsAug 11, 1980
    …9 Year Deficiency 1969. $11,217.08 1970. ...7,946.22 1971. ...9,447.56 1972. ...7,695.01 1973. ...5,757.72 E. F. HIGGINS PROFIT-SHARING RETIREMENT TRUST Docket No. 5316-79 Additions to tax Year Deficiency Sec. 6653(a) Sec. 6651(a)(1) 1968 $110.92 $5.55 $27.73 1969 222.81 11.14 55.70 1970 251.06 12.55 62.77 The issues p…
  8. 150 T.C. No. 7 — Celia Mazzei v. Commissioner
    IRCCourt RulingsMar 5, 2018related by meaning
    ........................... 13 D. Management Agreement ............................... 13 E. Shareholders' Agreement............................... 13 F. Compliance Guide .................................... 14 IV. Operations ofthe FSC/IRA Program.......................... 15 V. Procedural Background ..................…
  9. 74 T.C. 1057 — Johnson v. Commissioner
    IRCCourt RulingsAug 12, 1980
    …in imposition of the excise tax under section 4973. See Orzechowski v. Commissioner, 69 T.C. at 756-757. Similarly, petitioners’ decision to include in their 1976 gross income the earnings of the IRA does not affect the section 4973 excise tax. The parties have stipulated that Johnson “opened an individual retirement a…
  10. 105 T.C. 29; 105 T.C. No. 3 — Rodoni v. Commissioner
    IRCCourt RulingsJul 24, 1995
    …ayer does not precisely follow the detailed requirements. Orzechowski v. Commissioner, 69 T.C. 750, 757 (1978), affd. 592 F.2d 677 (2d Cir. 1979); see also Wood v. Commissioner, 93 T.C. 114, 119 (1989); Tassinari v. Commissioner, T.C. Memo. 1984-445, affd. without published opinion 774 F.2d 1148 (1st Cir. 1985). As we …
  11. PLR 200935029 — Nonqualified Deferred Compensation
    IRCPrivate Letter RulingsAug 28, 2009related by meaning
    ID: Office: UILC: CCA_2009013012274850 ----------------------- 409A.00-00, 451.14-00 Number: 200935029 Release Date: 8/28/2009 From: ------------------------ Sent: Friday, January 30, 2009 12:27:54 PM To: ------------------------------------------------ Cc: -------------------- Subject: FW: Counsel's Position Attached …
  12. 78 T.C. 86; 78 T.C. No. 6 — Horvath v. Commissioner
    IRCCourt RulingsJan 20, 1982
    …rs the IRA, to which such contribution was made, invalid. Orzechowski v. Commissioner, supra at 754-757. Section 408(e)(1) provides that any IRA is exempt from Federal income tax, with specified exceptions. The making of nondeductible contributions to an IRA is not among the specified exceptions to the general rule of …
  13. 82 T.C. 941; 82 T.C. No. 71 — Benbow v. Commissioner
    IRCCourt RulingsJun 7, 1984
    … 4973.” Johnson v. Commissioner, 74 T.C. at 1061. See Orzechowski v. Commissioner, 69 T.C. 750, 756-757 (1978), affd. 592 F.2d 677 (2d Cir. 1979). In Orzechow-ski, we pointed out that the IRA is not invalidated by the excess contributions. (69 T.C. at 756.) The IRA continues to be exempt from current taxation on its ea…
  14. T.C. Summary Opinion 2011-113 — Gail Marie Watson v. Commissioner
    IRCCourt RulingsSep 28, 2011related by meaning
    ement Plans. (1) Imposition of additional tax.--If any taxpayer receives any amount from a qualified retirement plan (as defined in section 4974 (c)), the taxpayer's tax under this chapter for the taxable year in which such amount is received shall be increased by an amount equal to 10 percent of the portion of such am…
  15. 103 T.C. 216; 103 T.C. No. 14 — General Signal Corp. v. Commissioner
    IRCCourt RulingsAug 22, 1994
    …’s financial statements reported expenses for retiree health care and life insurance benefits of $3,757,000, $3,647,000, and $5,166,000, respectively. VEBA Trust Accounting for 1986, 1987, and 1988 The certified account statements of the VEBA trust prepared by the Chase Manhattan Bank, N.A., as trustee summarize the an…
  16. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  17. T.C. Memo. 2020-38 — Ronald M. Goldberg v. Commissioner
    IRCCourt RulingsApr 2, 2020
    … 123 T.C. 85, 101 (2004), rev'd, 439 F.3d 455 (8th Cir. 2006); Golsen v. Commissioner, 54 T.C. 742, 757 (1970) (holding Tax Court follows precedent of circuit to which case would be appealable to extent precedent is "squarely in point"), M, 445 F.2d 985 (10th Cir. 1971); Murphy v. Commissioner, 469 F.3d 27, 31 (1st Cir…
  18. T.C. Summary Opinion 2012-7 — Douglas M. & Delana M. Gallant v. Commissioner
    IRCCourt RulingsJan 10, 2012related by meaning
    T.C. Summary Opinion 2012-7 UNITED STATES TAX COURT DOUGLAS M. , AND DELANA M. GALLANT, Petitioners v. COMMISSIONER OF INTERNAL REVENUET Respondent Docket No. 6935-10S. Filed January 10, 2012. Douglas M. and Delana M. Gallant, pro se. Patrick F. Gallagher, for respondent. PANUTHOS, Chief Special Trial Judge: This case …
  19. 85 T.C. 1031; 85 T.C. No. 60 — Anesthesia Service Medical Group, Inc. v. Commissioner
    IRCCourt RulingsDec 24, 1985
    …979), Helvering v. R. J. Reynolds Tobacco Co., 306 U.S. 110, 114 (1939), and Wang v. United States, 757 F.2d 1000 (9th Cir. 1985), with United States v. Vogel Fertilizer Co., 455 U.S. at 24, Rowan Cos. v. United States, 452 U.S. at 253, and Bolton v. Commissioner, 694 F.2d 556, 560-563 (9th Cir. 1982). The inquiry for …
  20. 35 T.C. 1238 — Kimble Glass Co. v. Commissioner
    IRCCourt RulingsMar 31, 1961
    …1, 117. 36 438, 983. 04 Less royalties_ 22, 895. 89 5, 266. 05 17, 629. 84 Gross income — adjusted_ 757, 204. 51 335, 851. 31 421, 353. 20