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61. 67 T.C. 131 — Babst Services, Inc. v. Commissioner
    IRCCourt RulingsNov 4, 1976
    …id of all the employees excluded from participation in petitioner’s profit-sharing plan. On June 1, 1971, petitioner submitted its application for determination of qualification under section 401(a), I.R.C. 1954, of its profit-sharing plan to the District Director of Internal Revenue at New Orleans, La. On April 13, 19…
62. T.C. Memo. 1996-265 — Harold E. & Anna Mae Emmons v. Commissioner
    IRCCourt RulingsJun 11, 1996related by meaning
    …in effect for the taxable year in issue, and all Rule references are to the Tax Court Rules of T.C. Memo. 1996-265 UNITED STATES TAX COURT HAROLD E. EMMONS AND ANNA MAE EMMONS, Petitioners v . COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 20303-94. Filed June 11, 1996. Janet I. McCurdy , for petitioners. Alan…
63. T.C. Memo. 1996-272 — Tommy L. & Patricia A. Hobson v. Commissioner
    IRCCourt RulingsJun 12, 1996related by meaning
    tioner's distribution. Section 72(t) provides: (1) Imposition of additional tax.--If any taxpayer receives any amount from a qualified retirement plan * * *, the taxpayer's tax * * * 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 w…
64. 69 T.C. 1055; 1 Employee Benefits Cas. (BNA) 1610 — Kiddie v. Commissioner
    IRCCourt RulingsMar 30, 1978
    … the following deficiencies in petitioner’s Federal corporate income taxes: Taxable year Deficiency 1971 .... ..$7,962.31 1972 .... ..16,972.52 1973 .... ...4,613.50 Due to concessions made by the parties the sole issue remaining for our determination is whether petitioner’s 1972 and 1973 contributions to its pension p…
65. 71 T.C. 874 — Shelby U.S. Distributors, Inc. v. Commissioner
    IRCCourt RulingsFeb 20, 1979
    …ase. On May 8, 1974, the Commissioner revoked the exemption of the trust effective as of January 1, 1971. The grounds for the revocation were that the trust was not operated for the exclusive benefit of the employees because 96 percent of the assets of the trust were invested in notes and preferred stock of the employe…
66. T.C. Memo. 1996-404 — Leonard A. Gross v. Commissioner
    IRCCourt RulingsAug 28, 1996related by meaning
    xable year. The prior notice, mailed on February 6, 1995 (February notice), contained a determination of an income tax deficiency and accuracy-related penalty under section 6662 for petitioner's 1991 tax year. Petitioner questioned the validity of the August notice in his petition filed in this case. The excise tax and…