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61. T.C. Memo. 2010-200 — Cheryl Elizabeth & Don Edward Hill v. Commissioner
    IRCCourt RulingsSep 13, 2010
    Memo . 1997-331 ; Speer v . Commissioner Memo . 1993- 5 The fol accuracy of appears exce amount of ti (2) the Geor during 2004 . Further petitioner c T .C . Memo . 1996-323 ; Goshorn v . Commissioner , T .C . 1 8 . owing factors further diminish the credibility and etitioner's claim : (1) The number of hours claimed ~…
62. T.C. Memo. 2009-100 — Peter I. & Daria A. Basalyk v. Commissioner
    IRCCourt RulingsMay 14, 2009related by meaning
    …we hold that petitioners are not entitled to the charitable contribution deduction claimed on their 2004 Federal income tax return . Section 6673 Penalt y Respondent requests imposition of a penalty pursuant to section 6673 . Section 6 .673(a)(1)(A) authorizes the Tax Court to require a taxpayer to pay to the' United S…
63. T.C. Memo. 2020-38 — Ronald M. Goldberg v. Commissioner
    IRCCourt RulingsApr 2, 2020
    … "supposed to make any other assessments [of tax] for that year." The examination of the Goldbergs' 2004 tax year could yield deficiencies and additions to tax, which would in turn lead to assessments of tax. If the IRS accepted Goldberg's pending offer-in-compromise while the 2004 examination was still taking place, t…
64. 136 T.C. No. 2 — G. Mason Cadwell, Jr. v. Commissioner
    IRCCourt RulingsJan 3, 2011related by meaning
    …of $6,134, for a total of $97,134. Petitioner's life insurance policy was decreased during 2003 and 2004 for mortality charges of $16,235 and other expenses of $10,370, respectively, for a total of $26, 605. As noted above, petitioner' s interest in the life insurance policy is not' reduced by any surrender charges . A…
65. 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…
66. T.C. Summary Opinion 2007-180 — Suzanne E. Barrera, a.k.a. Suzanne E. Battle v. Commissioner
    IRCCourt RulingsOct 24, 2007
    …eturn. See, e.g., Hopkins v. Commissioner , 121 T.C. 73, 88-89 (2003); Knorr v. Commissioner , T.C. Memo. 2004-212; Morello v. Commissioner , T.C. Memo. 2004-181; Keitz v. Commissioner , T.C. Memo. 2004-74; Ogonoski v. - 35 - Commissioner , T.C. Memo. 2004-52; Wiest v. Commissioner , T.C. Memo. 2003-91; see also Rev. P…
67. 132 T.C. No. 15 — Gregory T. & Kim D. Benz v. Commissioner
    IRCCourt RulingsMay 11, 2009
    …ry 1 5 each year for a period based on petitioner wife's life expectancy . On or-before January 15, 2004, petitioner wife received a $102,311 .50 distribution from her IRA in accordance with-her election to receive a series of-substantially equal periodic payments . During 2004 petitioner wife received two additional d…
68. T.C. Memo. 2005-258 — Joyce M. Thomas v. Commissioner
    IRCCourt RulingsNov 1, 2005related by meaning
    …d all Rule references are to the Tax Court Rules of Practice and Procedure. All (continued...) T.C. Memo. 2005-258 UNITED STATES TAX COURT JOYCE M. THOMAS, Petitioner v . COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 10824-03. Filed November 1, 2005. Joyce M. Thomas, pro se. Andrew R. Moore , for respondent. …
69. T.C. Summary Opinion 2003-161 — Martin Edward Caulfield v. Commissioner
    IRCCourt RulingsNov 7, 2003related by meaning
    1 Unless otherwise indicated, subsequent section references are to the Internal Revenue Code in effect for the year at issue. T.C. Summary Opinion 2003-161 UNITED STATES TAX COURT MARTIN EDWARD CAULFIELD, Petitioner v . COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 19485-02S. Filed November 7, 2003. Martin Ed…
70. T.C. Memo. 2019-67 — Maria Shenorah McCree v. Commissioner
    IRCCourt RulingsJun 6, 2019related by meaning
    DRC T.C. Memo. 2019-67 UNITED STATES TAX COURT MARIA SHENORAH MCCREE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 10129-14L. Filed June 6, 2019. Maria Shenorah McCree, pro se. Moenika N. Coleman, Linda L. Wong, Michael S. Navarro, and Cindy L. Wofford, for respondent. MEMORANDUM FINDINGS OF FA…
71. T.C. Summary Opinion 2003-157 — Darrell R. Fulcher v. Commissioner
    IRCCourt RulingsOct 21, 2003related by meaning
    1 Unless otherwise indicated, subsequent section references are to the Internal Revenue Code in effect for the year at issue. T.C. Summary Opinion 2003-157 UNITED STATES TAX COURT DARRELL R. FULCHER, Petitioner v . COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 14140-01S. Filed October 21, 2003. Darrell R. Ful…
72. Rev. Proc. 2005-25 — Fair market value; distributions; qualified retirement plans. This procedure provides guidance, including examples, of how fair market value may be determined …
    IRCRevenue ProceduresApr 25, 2005
    …evenue procedure applies to distributions, sales, and other transfers made on or after February 13, 2004, to permanent benefits within the meaning of § 1.79-0 provided on or after February 13, 2004, and to non-exempt employees’ trusts under § 402(b) for periods on or after February 13, 2004. However, for periods before…