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85 documents · 0.24sAllIRCERISAPBGCJoint Board
  1. T.C. Memo. 2016-110 — Kenneth L. Mallory & Larita K. Mallory v. Commissioner
    IRCCourt RulingsJun 6, 2016
    …e Mallorys must include the $150,397.25 in their gross income.3 See Brown v. Commissioner, 693 F.3d 765 (7th Cir. 2012), af[g T.C. Memo. 2011-83. 3Under sec. 1.6013-4(b), Income Tax Regs., if a joint return is made, the gross income of the spouses on the joint return is computed in the aggregate. The Mallorys eventuall…
  2. T.C. Memo. 1999-4 — Thomas Mark Peaslee v. Commissioner
    IRCCourt RulingsJan 13, 1999related by meaning
    T.C. Memo. 1999-4 UNITED STATES TAX COURT THOMAS MARK PEASLEE, Petitioner v . COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 8582-97. Filed January 13, 1999. Thomas Mark Peaslee, pro se. James A. Whitten , for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION GOLDBERG, Special Trial Judge : This case was hea…
  3. T.C. Memo. 2014-27 — Boyd J. Black & Janice C. Black v. Commissioner
    IRCCourt RulingsFeb 12, 2014
    …Memo. 1999-61; see also Brown v. Commissioner, T.C. Memo. 2011-83, 2011 WL 1396936, aff'd, 693 F.3d 765 (7th Cir. 2012); Barr v. Commissioner, T.C. Memo. 2009-250. The tax treatment of a distribution from a life insurance contract before the death of the insured is governed by section 72. Brown v. Commissioner, 2011WL …
  4. 36 T.C. 491 — Hiawatha Home Builders, Inc. v. Commissioner
    IRCCourt RulingsJun 9, 1961related by meaning
    ter refer only to section 1551, the provisions of which are as follows : SEC. 1551. ¡DISALLOWANCE OF SURTAX EXEMPTION AND ACCUMULATED EARNINGS CREDIT. If any corporation transfers, on or after January 1, 1951, all or part of its property (other than money) to another corporation which was created for the purpose of acq…
  5. 124 T.C. No. 10 — John Michael Dunkin v. Commissioner
    IRCCourt RulingsMar 31, 2005
    …7); In re Marriage of Brown , 544 P.2d 561, 566 (Cal. 1976); Phillipson v. Bd. of Admin. , 473 P.2d 765, 774-775 (Cal. 1970). Second, the employee spouse can pay the other spouse the present value of the nonemployee spouse’s share of the pension plan. In re Marriage of Gillmore , supra . Third, the employee spouse can …
  6. T.C. Memo. 2011-106 — Fredric J. & Dushanka Lowe v. Commissioner
    IRCCourt RulingsMay 19, 2011related by meaning
    Fla. Peach Corp. v. Commissioner, 90 T.C. 678, 681 (1988). Either party may move for summary adjudication upon all or any part of the legal issues in controversy. Rule 121(a). Full or partial summary judgment is appropriate where the record shows that there is no genuine issue as to any material fact and that a decisi…
  7. 95 T.C. 132; 95 T.C. No. 11 — Thoburn v. Commissioner
    IRCCourt RulingsAug 13, 1990related by meaning
    tion to be carried out with respect to whether the tax imposed by section 4975 of Title 26 should be applied to any person referred to in the request. Because our Rules do not recognize a motion to limit a deficiency determination, petitioners’ request should have been cast as a motion for partial summary judgment unde…
  8. T.C. Memo. 1995-469 — C. Merritt & Dorothy Pumphrey v. Commissioner
    IRCCourt RulingsOct 3, 1995related by meaning
    T.C. Memo. 1995-469 UNITED STATES TAX COURT C. MERRITT and DOROTHY PUMPHREY, Petitioners v . COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 13538-94. Filed October 3, 1995. Jay Fred Cohen , for petitioners. Alan R. Peregoy , for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION DAWSON, Judge : This case was …
  9. T.C. Memo. 2010-263 — Ernestine Forrest v. Commissioner
    IRCCourt RulingsDec 2, 2010related by meaning
    wers v. Commissioner, 24 T.C. 199, 239 (1955), affd. 247 F.2d 233 (2d Cir. 1957), affd. sub nom. Bonney v. Commissioner, 247 F.2d 237 (2d Cir. 1957)); see also sec. 1 165-1(d) (2) (i), Income Tax Regs. This is especially true in a case involving insurance. Section 165(a) prohibits a taxpayer from deducting any amount c…
  10. T.C. Memo. 1996-263 — Richard J. & Adele S. Montgomery v. Commissioner
    IRCCourt RulingsJun 11, 1996related by meaning
    g, we give effect to the plain meaning of the words used therein and sustain respondent's determination that petitioners are liable for the 10-percent additional tax under section 72(t). We have considered petitioners' remaining arguments and find them unpersuasive. 3. Conclusion In order to give effect to our disposit…
  11. 82 T.C. 152; 82 T.C. No. 14 — Baetens v. Commissioner
    IRCCourt RulingsJan 26, 1984related by meaning
    shall not apply to amounts described in clause (ii) of subparagraph (A) of section 72(mX5) to the extent that section 72(mX5) applies to such amounts. (J) Unrealized appreciation op employer securities. — In the case of any distribution including securities of the employer corporation which, without regard to the requi…
  12. 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…
  13. T.C. Memo. 2015-119 — Clement C. Benenson v. Commissioner
    IRCCourt RulingsJun 29, 2015
    …ry 18, April 23, July 25, and December 22, 2008, respectively. Both Benenson Roth IRAs received $17,765 from JC Holding on January 27, 2009. 5JC Export reported the $129,791 payment that it received from the Summa subsidiaries on January 18, 2008, as payment of an account receivable that accrued in tax year 2007. 6JC E…
  14. 164 T.C. No. 9 — Facebook, Inc. & Subsidiaries v. Commissioner
    IRCCourt RulingsMay 22, 2025
    …Facebook’s actual revenue 2011 $3. 5 $ 3.5 $3. 054 $ 3.711 2012 6 5.9 4 . 333 5.089 2013 10 8.1 6 . 765 7.872 V. T ransfer pricing documentation and payments Facebook, with the help of Ernst & Young LLP (EY), prepared transfer pricing documentation for the transaction , which was finalized in September 2011. 48 Th is t…
  15. T.C. Memo. 2016-33 — Sally M. Costello v. Commissioner
    IRCCourt RulingsMar 1, 2016
    …wers. Bolten v. Commissioner, 95 T.C. 397, 403 (1990); accord Kolom v. United States, 791 F.2d 762, 765 (9th Cir. 1986) (construing narrowly the requirements of the mitigation provisions), abrogated on other grounds by United States v. Dalm, 494 U.S. 596 (1990). On the other hand the provisions should not be construed …
  16. 73 T.C. 700 — Grant-Jacoby, Inc. v. Commissioner
    IRCCourt RulingsJan 16, 1980
    …ert Lavender and Sharon Lavender. 12/31/74 370 Robert L. Flink and Doris Flink. 12/31/73 12/31/74 1,765 873 The issues for decision are: (1) Whether distributions under an employer-sponsored plan providing for payment of the educational expenses of children of certain key employees represent income received by such emp…
  17. 150 T.C. No. 7 — Celia Mazzei v. Commissioner
    IRCCourt RulingsMar 5, 2018related by meaning
    s receipts from sale 2) was below 3.98%, then 1.83% of gross receipts (i.e., 1.83% of the gross proceeds of sale 2) would always (continued...) - 32 - supplier could also choose to deal at arm's length (but presumably would do so only if that provided a better result than the section 925(a)(1) and (2) methods). Section…
  18. T.C. Memo. 2016-182 — Dora Marie Martinez & Carlos Garcia v. Commissioner
    IRCCourt RulingsSep 28, 2016related by meaning
    son, yet the facts and circumstances in this case indicate that petitioners did not attempt to assess their proper tax liability for 2012. Petitioners knew that they had received nonwage income, primarily from the out-of-theordinary sources of their QP and QTP, and they had a responsibility to determine whether and how…
  19. AO 2025-01A — This advisory opinion concerns the application of ERISA’s fiduciary responsibility provisions to a Citigroup program that involves a commitment by Citigroup an…
    ERISADOL Advisory OpinionsJan 31, 2025
    …ts laws. 42 U.S.C. § 1981. See e.g., Am. All. for Equal Rts. v. Fearless Fund Mgmt., LLC, 103 F.4th 765, 769 (11th Cir. 2024) (affirming grant of preliminary relief because a racially discriminatory diverse supplier program, like the Racial Equity Program, was likely to be held illegal); Cf. Ending Illegal Discriminati…
  20. T.C. Memo. 1997-147 — David E. & Gladys A. Christie v. Commissioner
    IRCCourt RulingsMar 20, 1997related by meaning
    but did not." Central Tablet Manufacturing Co. v. United States , 417 U.S. 673, 690 (1974); Commissioner v. National Alfalfa Dehydrating & Milling Co. , 417 U.S. 134, 148-149 (1974). It would be quite intolerable to pyramid the existing complexities of tax law by a rule that the tax shall be that resulting from the for…