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Go to 142 T.C. 396 (not yet in the library — opens the official source)
82 documents · 0.22sAllIRCERISAPBGCJoint Board
  1. T.C. Memo. 2012-168 — Steven W. & Gayle F. Repetto v. Commissioner
    IRCCourt RulingsJun 14, 2012
    …2 2006 5,347 2,691.05 WFR, docket No. 17243-09 . ·.. . . Penalty Year Deficiency Sec. 6662A 2005 $5,396 $3,777.06 2006 9,903 2,666.16 After concessions,4 the issues for decision are: (1) whether Mr. and Mrs. Repetto made excess contributions to their Roth IRAs and are liable for excise taxes under section 4973; (2) wlË…
  2. 143 T.C. No. 11 — Dennis E. Bohner v. Commissioner
    IRCCourt RulingsSep 23, 2014related by meaning
    pretation of the statute was "unduly narrow" and ran counter to the plain meaning of the statute), rev'g 102 T.C. 61 (1994); Matthews v. Commissioner, 907 F.2d 1173, 1179 (D.C. Cir. 1990) (holding that the language of the statute is "too plain to be mistaken"), aff'g 92 T.C. 351 (1989). And the Supreme Court has remind…