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Go to T.C. Memo. 1997-171 (not yet in the library — opens the official source)
63 documents · 0.25sAllIRCERISAPBGCJoint Board
  1. T.C. Memo. 1997-545 — French E. & Janice C. Hickman v. Commissioner
    IRCCourt RulingsDec 11, 1997related by meaning
    ng bank at the end of 1992. Based on our examination of the entire record before us, we find that petitioners have failed to show that they acted with reasonable cause and in good faith, or that they otherwise exercised due care or made a reasonable attempt to comply with the Code, when they claimed the 1992 and 1993 d…
  2. T.C. Memo. 1995-599 — Rhett B. & Sandra L. Ross v. Commissioner
    IRCCourt RulingsDec 19, 1995
    …fer Refund does not constitute a qualified total distribution. See Wittstadt v. Commissioner , T.C. Memo. 1995492; Humberson v. Commissioner , T.C. Memo. 1995-470; Pumphrey v. Commissioner , T.C. Memo. 1995-469 ; Adler v. Commissioner , T.C. Memo. 1995-148; Dorsey v. Commissioner , T.C. Memo. 1995-97; Brown v. Commissi…
  3. T.C. Summary Opinion 2002-30 — Gregory Scott West v. Commissioner
    IRCCourt RulingsApr 1, 2002
    … 72(m)(7). See also Dwyer v. Commissioner , 106 T.C. 337 (1996); Fohrmeister v. Commissioner , T.C. Memo. 1997-159; Brown v. Commissioner , T.C. Memo. 1996-421. Petitioner testified that he contacted the Internal Revenue Service (IRS) with respect to the 10-percent additional tax and was informed by an IRS agent that h…