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Go to T.C. Memo. 1997-92 (not yet in the library — opens the official source)
62 documents · 0.28sAllIRCERISAPBGCJoint Board
  1. T.C. Memo. 1997-108 — Hugo Madioni & Susanne J. Nicolai v. Commissioner
    IRCCourt RulingsMar 3, 1997related by meaning
    fd. without published opinion 998 F.2d 1018 (8th Cir. 1993). Based on the foregoing, respondent's determination is sustained. Decision will be entered for respondent .
  2. 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…