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Go to T.C. Memo. 2011-132 (not yet in the library — opens the official source)
76 documents · 0.23sAllIRCERISAPBGCJoint Board
  1. T.C. Memo. 2012-344 — Karl E. Cross v. Commissioner
    IRCCourt RulingsDec 13, 2012related by meaning
    CLC T.C. Memo. 2012-344 UNITED STATES TAX COURT KARL E. CROSS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 6009-09. Filed December 13, 2012. Mitchell Stuart Fuerst and Joseph A. DiRuzzo III, for petitioner. Brian E. Derdowski, Jr., and Carroll De Groff Lansdell, for respondent. MEMORANDUM OPIN…
  2. 84 FR 56894 — Default Electronic Disclosure by Employee Pension Benefit Plans Under ERISA
    ERISAProposed Rules (FR)Proposed Oct 23, 2019
    …ections 401(k)(13)(E) and 414(w)(4) for automatic contribution arrangements. (iv) Technical Release 2011-03R On December 8, 2011, the Department issued Technical Release 2011-03R (TR 2011-03R), which sets forth an interim enforcement policy regarding the use of electronic media to satisfy the disclosure requirements un…
  3. T.C. Memo. 2018-49 — Stacey S. Marks v. Commissioner
    IRCCourt RulingsApr 10, 2018related by meaning
    JRN T.C. Memo. 2018-49 UNITED STATES TAX COURT STACEY S. MARKS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 18520-16. Filed April 10, 2018. Ray C. Mayo, Jr., for petitioner. Donielle A. Hubbard, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION MORRISON, Judge: Respondent mailed petition…
  4. T.C. Memo. 2006-95 — Theodus J. Jordan v. Commissioner
    IRCCourt RulingsMay 8, 2006related by meaning
    002, it could not have been determined whether petitioner had any overpayment with respect to taxable year 2002. petitioner’s overpayment for 2001. 10 The disallowance of the credit that petitioner claimed with respect to this item does not affect the amount of petitioner’s deficiency for 2002. See sec. 6211(a) (defini…
  5. T.C. Summary Opinion 2013-51 — Martin Toombs v. Commissioner
    IRCCourt RulingsJun 25, 2013related by meaning
    T.C. Summary Opinion 2013-51 UNITED STATES TAX COURT MARTIN TOOMBS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 27665-10S. Filed June 25, 2013. James O. Creech III, for petitioner. Thomas D. Yang, for respondent. SUMMARY OPINION ARMEN, Special Trial Judge: This case was heard pursuant to the p…
  6. T.C. Summary Opinion 2006-184 — William Edward & Patricia Marie Colombell v. Commissioner
    IRCCourt RulingsNov 30, 2006related by meaning
    1 Unless otherwise indicated, all subsequent section references are to the Internal Revenue Code in effect for 2002, the taxable year in issue. T.C. Summary Opinion 2006-184 UNITED STATES TAX COURT WILLIAM EDWARD AND PATRICIA MARIE COLOMBELL, Petitioners v . COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 23979…
  7. T.C. Memo. 2020-101 — Tamecca Seril a.k.a. Tamecca Tillard v. Commissioner
    IRCCourt RulingsJul 8, 2020related by meaning
    BD T.C. Memo. 2020-101 UNITED STATES TAX COURT TAMECCA SERIL, a.k.a. TAMECCA TILLARD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 4491-19. Filed July 8, 2020. Tamecca Seril, a.k.a. Tamecca Tillard, pro se. Marissa J. Savit and Thomas A. Deamus, for respondent. MEMORANDUM FINDINGS OF FACT AND O…
  8. T.C. Memo. 1999-4 — Thomas Mark Peaslee v. Commissioner
    IRCCourt RulingsJan 13, 1999related by meaning
    T.C. Memo. 1999-4 UNITED STATES TAX COURT THOMAS MARK PEASLEE, Petitioner v . COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 8582-97. Filed January 13, 1999. Thomas Mark Peaslee, pro se. James A. Whitten , for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION GOLDBERG, Special Trial Judge : This case was hea…
  9. T.C. Memo. 2016-37 — Syed Navaid v. Commissioner
    IRCCourt RulingsMar 3, 2016related by meaning
    KVC T.C. Memo. 2016-37 UNITED STATES TAX COURT SYED NAVAID, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 328-13. Filed March 3, 2016. James O. Creech, III and Jane Zhao, for petitioner. Alexander R. Roche, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION PARIS, Judge: Respondent determin…
  10. T.C. Memo. 2005-258 — Joyce M. Thomas v. Commissioner
    IRCCourt RulingsNov 1, 2005related by meaning
    bilateral tendinitis, carpal tunnel syndrome, and depression at the time the estimated payments were required to be made. However, during this period, petitioner was employed by Cypress and was running her own startup network marketing business. We find that petitioner was not disabled for purposes of section 6654. The…
  11. 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…
  12. T.C. Memo. 2024-6 — Clair R. Couturier, Jr. v. Commissioner
    IRCCourt RulingsJan 17, 2024related by meaning
    Title 26 U.S.C. (Code) , in effect at all relevant times, and Rule references are to the Tax Court Rules of Practice and Procedure . Served 01/17/24 2 [* 2 ] deficiencies under section 4973 in th e aggregate amount of $8,476,705 . The notices also determined additions to tax under section 6651(a)(1) and (2) and accurac…
  13. T.C. Memo. 2016-10 — Family Chiropractic Sports Injury & Rehab Clinic, Inc. v. Commissioner
    IRCCourt RulingsJan 19, 2016related by meaning
    MN T.C. Memo. 2016-10 UNITED STATES TAX COURT FAMILY CHIROPRACTIC SPORTS INJURY & REHAB CLINIC, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 29613-13R. Filed January 19, 2016. Richard W. Leavitt (an officer) and Mark Eldridge (trustee), for petitioner. Shawn P. Nowlan, for respondent. MEM…
  14. 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…
  15. T.C. Memo. 2017-125 — Jeremy Ray Summers v. Commissioner
    IRCCourt RulingsJun 26, 2017related by meaning
    e requirements of the QDRO provisions must be "rigidly observed" because they "relate to the substance or essence of the statute"). We have con- - 8 - [*8] siderable sympathy for petitioner's position: In effect, his willingness to help minimize stress on his soon-to-be ex-wife disabled him from satisfying the statutor…
  16. T.C. Memo. 2012-213 — Mark William Murray v. Commissioner
    IRCCourt RulingsJul 25, 2012related by meaning
    …ed annual payment for 2006 was 90% of the tax for that year. See id.; Missall v. Commissioner, T.C. Memo. 2008-258, 2008 Tax Ct. Memo LEXIS 254, at *7-8. Respondent has met his burden of production for the section 6654 addition to tax. The "section 6654 addition to tax is mandatory unless the taxpayer establishes that …