Brief Case
Pension Resource

Search the Pension Law Library

Limit to:Advanced options
Searches the code/regs in effect on that date.
Words mode supports "quoted phrases", +required and -excluded terms.
Document types:
Go to T.C. Memo. 2000-123 (not yet in the library — opens the official source)
65 documents · 0.26sAllIRCERISAPBGCJoint Board
  1. T.C. Memo. 2008-28 — Lisa H. Green v. Commissioner
    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…
  2. T.C. Summary Opinion 2012-59 — Mary Ellen Macdonald v. Commissioner
    IRCCourt RulingsJun 25, 2012related by meaning
    other grounds, and remanding T.C. Memo. 1991-144; Corson v. Commissioner, 123 T.C. at 206; Maggie Mgmt. Co. v. Commissioner, 108 T.C. 430, 442 (1997). - 9 - II. Administrative Costs The administrative costs at issue are costs that petitioner incurred from the . time respondent issued the notice of deficiency up to the …
  3. T.C. Memo. 2005-171 — Sylvia A. Duncan v. Commissioner
    IRCCourt RulingsJul 12, 2005
    … to me. I also understand that the outstanding balance may be taxable income to me. On December 21, 2000, petitioner was paid for the period from December 3 through 16, the last period paid in 2000. In accordance with the loan agreement, $122.67 was withheld from her pay as a payment on the loan. On December 26, 2000, …
  4. T.C. Memo. 2005-162 — Linda Louise Lodder-Beckert & Timothy Beckert v. Commissioner
    IRCCourt RulingsJul 5, 2005
    …gust 1999 through May 2001, petitioner attended the Art Academy of Cincinnati and, in the summer of 2000, the University. She graduated from the former school in May 2001 with a bachelor of fine arts. During 1999, 2000, and 2001, she incurred $7,250, $17,097, and $7,937 of -5expenses, respectively (or $32,284 in total)…
  5. T.C. Memo. 2024-6 — Clair R. Couturier, Jr. v. Commissioner
    IRCCourt RulingsJan 17, 2024related by meaning
    United States Tax Court T.C. Memo. 2024-6 CLAIR R. COUTURIER, JR. , Petitioner v . COMMISSIONER OF INTERNAL REVENUE, Respondent ————— Docket N o. 19714-16. Filed January 17, 2024. ————— Michael Eddison Romero , Alvah Lavar Taylor, Daniel W. Soto , and Jonathan T. Amitrano , for petitioner. Hilary E. March , Laura A. Pr…