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65 documents · 0.22sAllIRCERISAPBGCJoint Board
  1. T.C. Memo. 1998-203 — Ramon A. & Bertha E. Garcia v. Commissioner
    IRCCourt RulingsJun 3, 1998
    …eceived. See Patrick v. Commissioner , T.C. Memo. 1998-30; Prince v. Commissioner , T.C. Memo. 1997-324; Estate of Gray v. Commissioner , T.C. Memo. 1995-421; cf. Furlong v. Commissioner , 36 F.3d 25, 26 (7th Cir. 1994), affg. T.C. Memo. 1993-191. Section 72(p)(2), however, provides an exception to this general rule. U…
  2. 62 T.C. 524; 62 T.C. No. 59 — Estate of Harrison v. Commissioner
    IRCCourt RulingsJul 25, 1974related by meaning
    …ontend that decedent constructively received the sum in question in 1965. In Commissioner v. Smith, 324 U.S. 177, 181 (1945), the Court stated: Section 22(a) ol tlie Revenue Act [the predecessor of sec. 61, I.R.O. 1954] is broad enough to include in taxable income any economic or financial benefit conferred on the empl…
  3. T.C. Memo. 1997-324 — Douglas R. Prince, D.D.S., M.S., P.C. v. Commissioner
    IRCCourt RulingsJul 15, 1997
    1 These cases were consolidated for purposes of trial, briefing, and opinion. T.C. Memo. 1997-324 UNITED STATES TAX COURT DOUGLAS R. AND JANE E. PRINCE, Petitioners v . COMMISSIONER OF INTERNAL REVENUE, Respondent DOUGLAS R. PRINCE, D.D.S., M.S., P.C., Petitioner v . COMMISSIONER OF INTERNAL REVENUE, Respondent Docket …
  4. T.C. Memo. 1998-13 — Francisco A. Murillo v. Commissioner
    IRCCourt RulingsJan 12, 1998related by meaning
    payer 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 amount which is includible in gross income. - 9 - 5 See also …
  5. T.C. Memo. 2017-132 — Jack Howard Taylor v. Commissioner
    IRCCourt RulingsJul 5, 2017
    …le D/capital gain dividends" from zero to $226; and (3) increased taxable retirement income from $2,324 to $36,829. As noted above, petitioner has conceded the first two adjustments. As to the third adjustment, respondent indicated that petitioner received taxable retirement income from two payors. For the first, LGERS…