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84 documents · 0.26sAllIRCERISAPBGCJoint Board
  1. 83 T.C. 154; 83 T.C. No. 10 — Tipton & Kalmbach, Inc. v. Commissioner
    IRCCourt RulingsJul 25, 1984related by meaning
    cated, and all Rule references are to the Tax Court Rules of Practice and Procedure. See Tipton & Kalmbach, Inc. v. Commissioner, T.C. Memo. 1982-260. We note, however, that Congress in enacting ERISA appears to have adopted the facts and circumstances test of sec. 1.401-6(b)(2), Income Tax Regs., for determining wheth…
  2. 92 T.C. 641; 92 T.C. No. 35 — Buzzetta Constr. Corp. v. Commissioner
    IRCCourt RulingsMar 27, 1989related by meaning
    ended returns, The conditions were not met, and it was not an abuse of discretion to disqualify the plan. Revocation of Favorable Determination Letter The Supreme Court has held that the Commissioner has broad discretion under section 7805(b) in deciding whether to revoke a ruling retroactively, and that his determinat…
  3. PLR 201313025 — Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation)
    IRCPrivate Letter RulingsMar 29, 2013
    …See also Janis v. Commissioner , 461 F.3d 1080 (9th Cir. 2006); Estate of Ashman v. Commi ssioner , 231 F.3d 541 (9th Cir. 2000); and LeFever v. Commissioner , 100 F.3d 778 (10th Cir. 1996). In this case, the taxpayer excluded the $X from her gross income in ------- based on the position that the $X was an eligible rol…
  4. IRCCourt RulingsOct 12, 1978related by meaning
    ication under Part I of Subchapter D of the Code, and how such matter or matters relate to the interests of such party or parties making such comment. For an interested party, the only administrative remedies are the opportunity to submit a comment letter and to request the Secretary of Labor to comment on the requeste…
  5. PLR 199934002 — Deferred Compensation
    IRCPrivate Letter RulingsAug 27, 1999
    …urposes. Knetsch v. United States , 364 U.S. 361, 366 (1960); ACM Partnership v. Comm’r. , 157 F.3d 231, 248 (3d Cir. 1998); Sheldon v. Comm’r. , 94 T.C. 738, 768 (1990). See also Rev. Rul. 99-14, 1999-13 I.R.B. 3. The factors that we considered in analyzing Taxpayer’s securitization transactions can be summarized as f…
  6. 82 T.C. 941; 82 T.C. No. 71 — Benbow v. Commissioner
    IRCCourt RulingsJun 7, 1984related by meaning
    ue Act of 1978), 1978-3 C.B. (Vol. 1) 521, 626; Staff of the Joint Comm, on Taxation, General Explanation of the Revenue Act of 1978, at 103, 106-107. However, even if a taxpayer qualifies for such relief, nothing in the statute or the legislative history authorizes relief from the section 4973 tax for the years during…
  7. T.C. Memo. 2017-139 — Louelia Salomon Frias & Mervyngil Salomon v. Commissioner
    IRCCourt RulingsJul 11, 2017related by meaning
    ent was ever amended, as required by section 1.72(p)-1, Q&A-3(b), Income Tax Regs. Moreover, petitioners' argument that the substance of what happened rather than the form of what happened should control ignores the express requirements of the loan agreement and applicable regulations. See sec. 1.72(p)-1, Income Tax Re…
  8. U.S. Tax Court — Val Lanes Recreation Center Corporation v. Commissioner
    IRCCourt RulingsJun 26, 2018related by meaning
    C T T.C. Memo. 201 8-92 UNITED STATES TAX COURT VAL LANES RECREATION CENTER CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 24887-10R. Filed June 26, 2018. James R. Monroe and Michael A. Gilmer, for petitioner. Nicholas D. Doukas and David Conrad, for respondent. MEMORANDUM FINDINGS O…
  9. T.C. Memo. 2014-109 — Leslie J. Molinet Petitioner, and Michael F. Molinet, Intervenor v. Commissioner
    IRCCourt RulingsJun 9, 2014related by meaning
    t available to the spouse under section 6015(b) or (c). Sec. 6015(f)(1) and (2). Subsections (b) and (c) of section 6015 apply only in the case of "an understatement of tax" or "any deficiency" in tax, and do not apply in the case of underpayments of tax reported on joint tax returns. Sec. 6015(b)(1)(B), (c)(1); Hopkin…
  10. T.C. Memo. 1998-336 — Robert A. & Laverne M. Hall v. Commissioner
    IRCCourt RulingsSep 22, 1998related by meaning
    te minus amounts received before such date to the extent excludible from gross income. Sec. 72(e)(6). The remainder of petitioner's distribution after determination of the nontaxable amount represents the payment to him of income and as the parties have agreed is subject to the 10-percent premature distribution tax und…
  11. T.C. Memo. 2012-13 — John K. Goyak & Associates, Inc. v. Commissioner
    IRCCourt RulingsJan 11, 2012
    …- 2 - 2003, and 2004 respectively. Respondent also determined penalties under section 66621 of $193,231, $369,700, and $243,582 for 2002, 2003, and 2004, respectively, as well as an addition to tax under section 6551(a) (1) of $42,742.for 2002. With respect to John K. Goyak & Associates, Inc. (Goyak & Associates), resp…
  12. 64 T.C. 331 — Aero Rental v. Commissioner
    IRCCourt RulingsMay 29, 1975related by meaning
    r’s refusal cannot be justified on the ground that the ruling was requested and granted before the enactment of the revised version of section 401(b). Here, we have compelling reasons for holding this plan qualified for the years in issue: The employer brought the plan to the attention of IRS — there was no withholding…
  13. T.C. Memo. 2012-166 — Todd R. & Andrea Pedersen v. Commissioner
    IRCCourt RulingsJun 13, 2012
    …nited States, 13 Cl. Ct. 606, 619-621 (1987) (citing Bobsee - 19 - Corp. v. United States, 411 F.2d 231, 239 (5th Cir. 1969)). To prevail, petitioners need prove only that the avoidance or evasion of tax was not the principal purpose for the acquisition. See Capri, Inc. v. Commissioner, 65 T.C. at 178. The determinatio…
  14. T.C. Summary Opinion 2004-100 — Kurt Steven & Juanita Fay Urban v. Commissioner
    IRCCourt RulingsJul 27, 2004related by meaning
    7 (1989); Estate of Rosenberg v. Commissioner , 73 T.C. 1014, 1017-1018 (1980). Although we acknowledge that petitioners used the IRA distribution for laudable purposes, absent some constitutional defect we are constrained to apply the law as written, see Estate of Cowser v. Commissioner , 736 F.2d 1168, 1171-1174 (7th…
  15. T.C. Memo. 1998-64 — Reed Smith Shaw & McClay; William J. Smith, Tax Matters Partner v. Commissioner
    IRCCourt RulingsFeb 17, 1998
    …309 U.S. 78 (1940); Burnet v. Harmel , - 29 - 287 U.S. 103 (1932); Autin v. Commissioner , 109 F.3d 231, 233-234 (5th Cir. 1997), revg. and remanding 102 T.C. 760 (1994); Estate of Vissering v. Commissioner , 96 T.C. 749, 755-756 (1991) ("It is virtually hornbook law that State law determines the legal interests and ri…
  16. 88 FR 75744 — Federal Independent Dispute Resolution Operations
    IRCProposed Rules (FR)Proposed Nov 3, 2023related by meaning
    U.S.C. 1108), 112 Stat. 2061; 25 U.S.C. 1647b. 2. Section 890.114 is amended by revising paragraph (a) to read as follows: § 890.114 Surprise billing. (a) A carrier must comply with requirements described in 26 CFR 54.9816-3, 54.9816-3T through 54.9816-6T, 54.9816-6A, 54.9816-6, 54.9816-8T, 54.9816-8, 54.9817-1T, 54.98…
  17. 139 T.C. No. 11 — Robert S. & Marsha M. Yarish v. Commissioner
    IRCCourt RulingsOct 4, 2012related by meaning
    titioners from asserting that the Yarish ESOP was disqualified before 2004 and therefore from arguing that petitioner husband's vested accrued benefit in the Yarish ESOP is includible in income in any year other than 2004. We need not address respondent's alternative argument because we hold under our interpretation of…
  18. 160 T.C. No. 3 — 3M Company and Subsidiaries v. Commissioner
    IRCCourt RulingsFeb 9, 2023related by meaning
    …............ 230 IV. Chevron step one ............................................................. 231 V. Whether 26 C.F.R. sec. 1.482-1(h)(2) (2006) is reasonable under Chevron step two ............................... 254 A. Effect on uncontrolled taxpayers ......................... 255 B. Publicly promulgated ......…
  19. 56 T.C. 263 — Smith v. Comm'r
    IRCCourt RulingsMay 12, 1971related by meaning
    OPINION Naum, Judge:
  20. 45 T.C. 133 — Jacobs v. Commissioner
    IRCCourt RulingsOct 28, 1965related by meaning
    ifying 16 T.C. 882 (1951), certiorari denied 344 U.S. 874, with Brainard Steel Corporation v. United States, 137 Ct. Cl. 114, 146 F. Supp. 461 (1956). Petitioner argues in the alternative that if Credit, Inc., is denied the deduction in its final taxable period he should be allowed a deduction for (a) amounts actually …