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61. T.C. Memo. 2012-104 — Jerald W. & Claudia K. White v. Commissioner
    IRCCourt RulingsApr 11, 2012related by meaning
    …red by the Joint Committee on Taxation (the Blue Book); privatd letter rulings and technical advice memoranda issued after October 31, 1976; actions on decisions and general counsel memoranda issued after March 12, 1981 (as well as general counsel memoranda published in pre-1955 volumes of the Cumulative Bulletin); Int…
62. 81 FR 20946 — Definition of the Term “Fiduciary”; Conflict of Interest Rule-Retirement Investment Advice
    ERISAFinal Rules (FR)Apr 8, 2016
    … trillion over the next 5 years. These trends were not apparent when the Department promulgated the 1975 rule. These changes in the marketplace, as well as the Department's experience with the rule since 1975, support the Department's efforts to reevaluate and revise the rule through a public process of notice and comm…
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. 82 T.C. 608; 82 T.C. No. 48 — Connelly v. Commissioner
    IRCCourt RulingsApr 18, 1984
    …g regular monthly Air Force retirement pay with no diminution for the readjustment pay. In 1974 and 1975, petitioner received retirement pay of $3,273.20 and $10,750.22, respectively. On his income tax return for 1974, petitioner excluded from gross income that portion of his $11,250 repayment of readjustment pay equal…
65. 77 T.C. 1353; 3 Employee Benefits Cas. (BNA) 1364 — Bolinger v. Commissioner
    IRCCourt RulingsDec 23, 1981
    …alified status of its plan, no application having been submitted prior to that time. On January 28, 1975, a favorable determination was made by the respondent, applicable only to the years 1974 and 1975. On May 16, 1975, the respondent revoked his prior favorable determination on the ground that the data submitted in t…
66. 77 T.C. 477 — Chapman v. Commissioner
    IRCCourt RulingsAug 24, 1981related by meaning
    s otherwise indicated. Unless otherwise indicated, any reference to "Rules” shall be deemed to refer to the Tax Court Rules of Practice and Procedure. The Court has concluded that the post-trial procedures of Rule 182 are not applicable in these particular circumstances. This conclusion is based on the authority of the…
67. T.C. Memo. 2005-86 — Lisa Beth Levine v. Commissioner
    IRCCourt RulingsApr 14, 2005related by meaning
    gard to any burden-shifting rule. See Williams v. Commissioner , 123 T.C. 144 (2004). Background This case was submitted to the Court fully stipulated pursuant to Rule 122. Petitioner resided in Berwyn Heights, Maryland, when she filed her petition in this case. A. Service Provided to the State Department Pursuant to P…