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81. 29 C.F.R. § 2520.104a-7 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
82. T.C. Memo. 1998-52 — Robert E. Dunham v. Commissioner
    IRCCourt RulingsFeb 9, 1998
    …6 (1984); Commissioner v. Lane-Wells Co. , 321 U.S. 219 (1944); Zellerbach Paper Co. v. Helvering , 293 U.S. 172 (1934); Florsheim Bros. Drygoods Co. v. United States , 280 U.S. 453 (1930). The essential elements of a valid return, developed from Supreme Court precedent, are set forth in Beard v. Commissioner , 82 T.C.…
83. T.C. Memo. 1995-470 — Harold L. & Gladys M. Humberson v. Commissioner
    IRCCourt RulingsOct 3, 1995related by meaning
    rovide the written explanation required by section 402(f) is somehow attributable to respondent and requires respondent to assume the burden of proof. The short answer to this contention is that we have decided the issue in dispute without regard to the burden of proof. In any event, section 402(f) imposes a duty on pl…
84. T.C. Memo. 2025-7 — Sonji Marie Mosley v. Commissioner
    IRCCourt RulingsJan 22, 2025
    …rance of the evidence that the IRS’s determination is arbitrary or erroneous. Helvering v. Taylor , 293 U.S. 507, 515 (1935). Similarly, under section 6201(d), if a taxpayer in any court proceeding asserts a reasonable dispute with respect to any item of income reported on an information return and has fully cooperated…
85. T.C. Memo. 2024-71 — Kenneth Steven Tuma, Sr. & Deborah Ann Tuma v. Commissioner
    IRCCourt RulingsJul 11, 2024
    …e evidence that the Commissioner’s determinations are arbitrary or erroneous. Helvering v. Taylor , 293 U.S. 507, 515 (1935); Walquist , 152 T.C. at 67– 68. Respondent introduced into evidence the RRB benefit letters issued to petitioners. Respondent also introduced into evidence the information returns issued to petit…