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Go to T.C. Memo. 1992-418 (not yet in the library — opens the official source)
65 documents · 0.22sAllIRCERISAPBGCJoint Board
  1. T.C. Memo. 1995-492 — Glenn L. Wittstadt, Jr. & Lynne M. Wittstadt v. Commissioner
    IRCCourt RulingsOct 11, 1995related by meaning
    T.C. Memo. 1995-492 UNITED STATES TAX COURT GLENN L. WITTSTADT, JR. AND LYNNE M. WITTSTADT, Petitioners v . COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 7123-93. Filed October 11, 1995. Robert G. Cassilly , for petitioners. Alan R. Peregoy , for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION DAWSON, Jud…
  2. T.C. Memo. 1996-272 — Tommy L. & Patricia A. Hobson v. Commissioner
    IRCCourt RulingsJun 12, 1996related by meaning
    …x pursuant to section 72(t) as determined by respondent. See Aronson v. Commissioner , 98 T.C. 283 (1992). - 5 - Issue 2. Section 6651(a) Addition to Tax for Delinquency The next issue for our decision is whether petitioners are liable for the addition to tax under section 6651 for failure to
  3. 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…
  4. 74 T.C. 808; 2 Employee Benefits Cas. (BNA) 2071 — Engineered Timber Sales, Inc. v. Commissioner
    IRCCourt RulingsJul 22, 1980related by meaning
    …etermination letters shall have limited application * * * See also Vernaccini v. Commissioner, T.C. Memo. 1974-66. Some of the cited cases raise the question of the application of secs. 165(a) and 23(p), I.R.C. 1939, to a determination of the proper effective date of trust instruments adopted by accrual basis taxpayers…
  5. T.C. Memo. 1997-507 — Sam E. Scott v. Commissioner
    IRCCourt RulingsNov 12, 1997
    … total 1991 tax - 8-8 liability to be $25,000, which was fully paid through withholdings. In August 1992, petitioner filed Form 2688 (Application for Additional Extension of Time To File U.S. Individual Income Tax Return) seeking an additional 2-month extension of the time to file his 1991 tax return because he was sti…