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61. T.C. Memo. 2016-55 — Brenda S. Jones v. Commissioner
    IRCCourt RulingsMar 28, 2016
    …nsation plan standards), a_Kg T.C. Memo. 1992704; see also Booth v. Commissioner, 108 T.C. 524, 563-564 (1997) (holding that a plan was a welfare benefit plan where there was credible evidence that the intent of the plan's promoter was to create a legitimate non-abusive welfare benefit plan). We have previously found i…
62. T.C. Memo. 1999-59 — Robert J. Geiger v. Commissioner
    IRCCourt RulingsMar 1, 1999related by meaning
    me-generating activities relating to the items of income, he has satisfied that obligation through the introduction of predicate evidence. Absent some showing by petitioner as to how the distribution in liquidation should have been divided between himself and his spouse, there is no basis for making any apportionment. …
63. 136 T.C. No. 2 — G. Mason Cadwell, Jr. v. Commissioner
    IRCCourt RulingsJan 3, 2011
    … Plan a d have the assets distributed to Keady. Petitioner cites Booth v. Commissioner, 108 T.C. at 564,<for the pr position that his power to terminate the Plan does not requir the inclusion of the cash value of the life insurance policy in his income. Petitioner contends that if he were required to realize income bas…
64. T.C. Memo. 2002-273 — Augustin B. Jombo v. Commissioner
    IRCCourt RulingsOct 29, 2002
    …n v. Commissioner, 96 T.C. 814, 823 (1991); Jerome Castree Interiors, Inc. v. Commissioner, 64 T.C. 564, 568 (1975), affd. without published opinion 539 F.2d 714 (7th Cir. 1976). . The NYSL did not offer to pay petitioner all of his lottery winnings in 1989. Thus, petitioner did not constructively receive all of his NY…
65. T.C. Memo. 2000-78 — Philip Lewis Hart v. Commissioner
    IRCCourt RulingsMar 7, 2000
    …y Year Deficiency Sec. 6651(a)(1) Sec. 6654 Sec. 6662(a) 1994 $5,352 - - $1,070 1995 7,822 - $424 1,564 1996 12,497 $3,124 665 - SERVED 10AR- 7 2009 - 2 - Unless otherwise indicated, section references are to the Internal Revenue Code in effect for the years in issue, and all Rule references are to the Tax Court Rules …
66. 86 T.C. 980; 86 T.C. No. 60 — Estate of Rosenberg v. Commissioner
    IRCCourt RulingsMay 19, 1986related by meaning
    4); Estate of English v. Commissioner, T.C. Memo. 1985-549, 50 T.C.M. 1362, 54 P-H Memo T.C. par. 85,549. Decision will he entered for the respondent. While the constitutional issue was the only argument raised in the petition with respect to the dispute over inclusion of the lump-sum payment, we deal also with the two…
67. 72 T.C. 377 — La Mastro v. Commissioner
    IRCCourt RulingsMay 23, 1979related by meaning
    oner, 34 T.C. 549 (1960); Chatsworth Stations, Inc. v. Commissioner, 29 T.C. 1150 (1958), affd. and revd. on other issues 282 F.2d 132 (2d Cir. 1960). For all of the above reasons, we have no difficulty in holding that the pension plan contribution made by petitioner’s wholly owned subchapter S corporation and deducted…
68. T.C. Summary Opinion 2008-28 — Michael J. Kulzer & Jan K. Bielman-Kulzer v. Commissioner
    IRCCourt RulingsMar 12, 2008related by meaning
    ified retirement plan during 2002, before he had attained age 59-1/2 . Thus, even if the additional tax under section 72(t) is a "penalty, addition to tax, or additional amount" within the meaning of section 7491(c), a point we do not decide, there is ample evidence in the record to satisfy any burden of production imp…
69. 67 T.C. 490 — Wisconsin Nipple & Fabricating Corp. v. Commissioner
    IRCCourt RulingsDec 16, 1976related by meaning
    ed plans. The amounts so allowable may be determined in computing the decision in accordance with Rule 155, Tax Court Rules of Practice and Procedure. Decision will be entered under Rule 155. All statutory references are to the Internal Revenue Code of 1954 as in effect during the years in issue. (b) Retroactivity of R…
70. 111 T.C. No. 15 — John F. Romann v. Commissioner
    IRCCourt RulingsNov 4, 1998
    …by agreement of the parties, or waiver, or failure to -15object. Freedman v. Commissioner , 71 T.C. 564 (1979); see, e.g., Loftus v. Commissioner , 90 T.C. 845, 861 (1988), affd. without published opinion 872 F.2d 1021 (2d Cir. 1989). This is true of Federal courts generally, and not merely because of some special char…
71. T.C. Memo. 1995-539 — Guy Schoenecker, Inc.; Business Incentives, Inc.; and Carousel By Guy, Inc. v. Commissioner
    IRCCourt RulingsNov 14, 1995
    …,083 600,972 6/30/82 38,857,285 923,654 39,780,939 599,321 6/30/83 35,347,336 513,695 35,861,031 (1,564,606) 6/30/84 65,700,275 702,776 66,403,051 2,409,636 6/30/85 72,255,521 764,275 73,019,796 (50,720) 6/30/86 81,916,703 829,481 82,746,184 1,752,870 6/30/87 94,305,548 962,317 95,267,865 4,098,466 6/30/88 112,993,217 …
72. T.C. Memo. 1996-435 — MIT 85; Bryen & Bryen, P.A., Tax Matters Partner v. Commissioner
    IRCCourt RulingsSep 25, 1996
    …shelters. Simon v. Commissioner , 830 F.2d 499 (3d Cir. 1987); see Seaman v. Commissioner , 84 T.C. 564, 589 (1985). Here, neither Fred nor Bruce has demonstrated any effective knowledge of either employee leasing or the fuel trucking industry. Fred and Bruce are, however, experienced accountants who have extensive bac…
73. T.D. 9275 — Final regulations under section 410 of the Code implement a statutory directive of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) to am…
    IRCTreasury DecisionsAug 28, 2006related by meaning
    n the information elicited on those line items, as well as the rest of the form, in their books and records. Announcement 2006-56 Announcement 2006-56 This document contains corrections to temporary regulations (T.D. 9262, 2006-24 I.R.B. 1040) concerning the application of section 199 of the Code, which provides a dedu…
74. 56 T.C. 263 — Smith v. Comm'r
    IRCCourt RulingsMay 12, 1971related by meaning
    g $1,000, may (under regulations prescribed by the Secretary or his delegate) be returned on the basis and in the manner prescribed in subsection (a). Harold and Caroline reported $10,224.57 as long-term capital gain in. 1964 and $30,673.70 as long-term capital gain in each subsequent year. Assuming that the annual pay…
75. 92 T.C. 376; 92 T.C. No. 24 — Foil v. Commissioner
    IRCCourt RulingsFeb 22, 1989related by meaning
    n from sec. 457 altogether. We note the irony that, on answering brief in another issue in the instant case, petitioners make the following statement: It is improper to resort to legislative history where the statute is clear. U.S. v. Prudential Ins. Co. of America, 461 F.2d 280 (5th Cir. 1972); U.S. v. Marett, 325 F.2…
76. U.S. Tax Court — John R. Kirkpatrick v. Commissioner
    IRCCourt RulingsFeb 22, 2018
    … of Congress as expressed in the plain meaning, s_ee Griffin v. Oceanic Contractors, Inc., 458 U.S. 564, 570 (1982) ("Our task is to give effect to the will of Congress, and where its will has been expressed in reasonably plain terms, 'that language must ordinarily be regarded as conclusive.'" (quoting Consumer Prod. S…
77. T.C. Memo. 1997-159 — Robert Charles Fohrmeister v. Commissioner
    IRCCourt RulingsMar 31, 1997related by meaning
    1 All section references are to the Internal Revenue Code as amended, unless otherwise indicated. All Rule references are to the Tax Court Rules of Practice and Procedure. T.C. Memo. 1997-159 UNITED STATES TAX COURT ROBERT CHARLES FOHRMEISTER, Petitioner v . COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 11748…
78. 73 T.C. 1142 — Home Interiors & Gifts, Inc. v. Commissioner
    IRCCourt RulingsMar 24, 1980
    …y Department Stores 1,478,000,000 1,697,000,000 48,000,000 47,000,000 Mercantile Stores 458,000,000 564,000,000 21,000,000 21,000,000 Allied Stores 1,496,000,000 1,610,000,000 28,000,000 36,000,000 F. W. Woolworth 3,148,000,000 4,177,000,000 79,000,000 65,000,000 Federated Department 2,665,000,000 3,269,000,000 109,000…
79. 93 T.C. 103; 93 T.C. No. 10 — Gord v. Commissioner
    IRCCourt RulingsJul 26, 1989related by meaning
    June 19, 1986, the Court of Appeals affirmed our decision sub nom. Dillon v. United States, 792 F.2d 849 (9th Cir. 1986). The parties also stipulated: Petitioners accept the determination of tax contained in the deficiency notice as mathematically correct, except they contend that the tax should be computed by applying…
80. 90 T.C. 862; 90 T.C. No. 58 — New York State Teamsters Conference Pension & Retirement Fund v. Commissioner
    IRCCourt RulingsMay 9, 1988
    …atutory and cannot be enlarged by the actions of the parties. See Freedman v. Commissioner, 71 T.C. 564 (1979). Under section 7476, only specifically defined categories of interested parties may petition this Court for declaratory relief. Petitioners, participants in the Teamsters Fund, are not interested parties with …