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81. 57 T.C. 326 — Trebotich v. Commissioner
    IRCCourt RulingsDec 9, 1971related by meaning
    n will be entered under Rule 50. Drennen, /., dissents. All statutory references are to the Internal Revenue Code of 1954, unless otherwise indicated. In addition to the $7.4 million per year, $1.2 million was to be contributed by the employers over a 3-year period to pay benefits which had vested under the 196.1 agree…
82. T.C. Summary Opinion 2019-19 — Lily Hilda Soltani-Amadi & Bahman Justin Amadi v. Commissioner
    IRCCourt RulingsAug 8, 2019related by meaning
    he foregoing principles in mind, we turn to section 72(t)(2)(F) and begin with its title: "Distributions from certain plans for first home purchases." Although statutory titles and section headings do not define a statute's meaning and are not generally relied on at the expense of the statutory text itself, such titles…
83. T.C. Memo. 1997-147 — David E. & Gladys A. Christie v. Commissioner
    IRCCourt RulingsMar 20, 1997related by meaning
    but did not." Central Tablet Manufacturing Co. v. United States , 417 U.S. 673, 690 (1974); Commissioner v. National Alfalfa Dehydrating & Milling Co. , 417 U.S. 134, 148-149 (1974). It would be quite intolerable to pyramid the existing complexities of tax law by a rule that the tax shall be that resulting from the for…