IRCCourt RulingsApr 2, 2020related by meaning
…
T.C. 85, 101 (2004); Keller v. Commissioner, 568 F.3d 710, 718 (9th Cir. 2009),
aff'g in part T.C. Memo. 2006-166, and aff'g in part, vacating in part decisions in
related cases. Goldberg resided in Illinois when he filed his petition. Therefore
our decision will not be appealable to the First, Eighth, or Ninth Circui…
IRCCourt RulingsMay 9, 1988
…plans did not arise in the context of a determination as to whether the plan was qualified.
(G) The 1983 Application Thereafter, the trustees of the Teamsters Fund, also claiming to act as successor trustees of the Brewery Workers Fund, filed another request for a determination, dated September 30, 1983, with the Distr…
IRCCourt RulingsFeb 15, 1979related by meaning
es which you submitted for years 1972-1976, a significant number of employees in each year terminated employment with less than five years of service. Consequently, we are not satisfied that on the basis of the facts and circumstances there has not been, and there will not be, an accrual of benefits or forfeitures whic…
IRCCourt RulingsJan 26, 1984
…e statute, or are unreasonable. See, e.g., Edward L. Stephenson Trust v. Commissioner, 81 T.C. 283 (1983); Durbin Paper Stock Co. v. Commissioner, 80 T.C. 252 (1983); Gresham v. Commissioner, 79 T.C. 322 (1982), on appeal (10th Cir., Jan. 24, 1983); Estate of Boeshore v. Commissioner, 78 T.C. 523 (1982); State of Washi…
IRCCourt RulingsSep 30, 2003related by meaning
…ement of the tax can be accomplished.”
Strick Corp. v. United States
, 714 F.2d 1194, 1206 (3d Cir.
1983).
We conclude that petitioners are liable for the 10-percent
additional tax under section 72(t)(1) on the $12,880.04
distribution from petitioner’s TSP to Villanova University.
Reviewed and adopted as the report of …
IRCCourt RulingsApr 2, 2024related by meaning
is extended. See Stromme v. Commissioner, 138 T.C. 213, 218 n.8
(2012). We note, however, that effective with respect to federal ly declared disasters declared after November 15, 2021, the extension period has been redefined to end “on
the date which is 60 days after the later of . . . [the] earliest incident date . . …
IRCCourt RulingsFeb 22, 1989related by meaning
…t of 1982. See 127 Cong. Rec. S 15578-15579 (daily ed. Dec. 16, 1981); 97-929 (Conf.) at 27 (1982), 1983-1 C.B. 377, 382.
IRCCourt RulingsMar 1, 2016related by meaning
…n. ref. omitted; interior quotation marks inserted) (ruminating on the duty
of consistency), § T.C. Memo. 1998-145. That insight is applicable here
where, besides failing to cite a single authority to support their premise, petitioners
IRCCourt RulingsFeb 12, 2008related by meaning
oner ,
T .C . Memo . 2004-125 .
- 6 -
Petitioner has not argued, and she has failed to
demonstrate, that she is a member of any suspect classification or that TRHCA section 408 interferes with a fundamental right .
Consequently, we must uphold TRHCA section 408 if it bears a
rational relationship to a legitimate govern…
88 FR 75890 — Retirement Security Rule: Definition of an Investment Advice Fiduciary ERISAProposed Rules (FR)Proposed Nov 3, 2023
agencies/ebsa/about-ebsa/our-activities/resource-center/advisory-opinions/1983-60a.
Back to Citation
133.
Id.
Back to Citation
134.
Id.; see Letter from the Department of Labor to the Securities Industry Association (Mar. 1, 1984) (declining to modify this position);
see also
IB 96-1, 61 FR 29586, 29589 at fn…
IRCCourt RulingsOct 3, 1995related by meaning
(A).
8
- 8 -
8
(...continued)
forward averaging method, id.
, 100 Stat. 2085, 2471, 2475.
Because of his age, petitioner falls within the scope of the transitional rules, provided, of course, that the Transfer Refund
qualifies as a lump sum distribution. See pages 2-3, supra
,
describing respondent's concession in this…
83 FR 614 — Definition of “Employer” Under Section 3(5) of ERISA-Association Health Plans ERISAProposed Rules (FR)Proposed Jan 5, 2018
Congress has enacted reforms to curb MEWA abuse. Prior to 1983, a number of States attempted to subject MEWAs to State insurance law requirements but were frustrated in their regulatory and enforcement efforts by MEWA-promoter claims of ERISA-plan status and federal preemption. Recognizing that it was both appropriate …
81 FR 43430 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Catch-Up Adjustments ERISAFinal Rules (FR)Jul 1, 2016
he Prior Inflation Adjustment Act was set in 1983 and is the same as the existing maximum penalty amount.
See
MSPA, Public Law 97-470 (Jan. 14, 1983). To adjust the existing civil money penalty for this paragraph, the Department multiplied that maximum penalty amount by the inflation adjustment factor for 1983 of 2.354…
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…
IRCCourt RulingsSep 29, 1987
…counts pursuant to relevant plan provisions during the plan year ended January 31, 1978. On May 27, 1983, respondent (1) revoked the favorable determination letter that had been issued with respect to the B.B. & Co. Plan for the plan year ended January 31, 1976; (2) issued a final adverse determination letter with rega…
IRCCourt RulingsAug 19, 2009related by meaning
…al hardship is not one of the
exceptions in section 72(t)(2) . See Milner v . Commissioner , T .C .
Memo . 2004-111 (no "umbrella hardship exception") ; Gallagher v .
Commissioner , T .C . Memo . 2001-34 ("There is, however, no hardship
exception in the controlling statutes .") .
. . .continued)
(A) the Thrift Savings …