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99 documents · 0.21sAllIRCERISAPBGCJoint Board
  1. T.C. Memo. 2023-140 — Kunjlata J. Jadhav & Jalandar Y. Jadhav v. Commissioner
    IRCCourt RulingsNov 21, 2023
    United States Tax Court T.C. Memo. 2023-140 KUNJLATA J. JADHAV AND JALANDAR Y. JADHAV, Petitioner s v . COMMISSIONER OF INTERNAL REVENUE, Respondent ————— Docket N o. 12520-19. Filed November 21, 2023. ————— Dustin R. Jeffords and Philip M. Anthony , for petitioner s . Ardney J. Boland and Emile L. Hebert , for respond…
  2. T.C. Summary Opinion 2014-18 — Thomas Wesley Alexander & Sylvia Alexander v. Commissioner
    IRCCourt RulingsFeb 26, 2014
    …d. at 121 (citing Dean v. Commissioner, 57 T.C. 32, 44 (1971), Kaplan v. Commissioner, 21 T.C. 134, 140 (1953), Lanteen Med. Labs., Inc. v. Commissioner, 10 T.C. 279, 288 (1948), and Elkins v. Commissioner, 12 B.T.A. 1058 (1928)). Petitioners' case is not like Wood. The $36,000 was not in fact deposited within the stat…
  3. PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
  4. T.C. Memo. 2020-48 — Henry C. Williams & Sonja L. Johnson v. Commissioner
    IRCCourt RulingsApr 16, 2020
    …Reported Disallowed Conceded At issue Meals and entertainment $1,531 $1,531 --- $1,531 Rent/lease 4,140 4,140 $3,372 768 Depreciation 1,600 1,600 --- 1,600 Other expenses 1,707 1,707 1,707 --- Car and truck 3,600 3,600 --- 3,600 Legal and professional 12,204 12,201 12,201 --- Travel 14,785 14,785 14,785 --- i. Meals an…
  5. 78 FR 17313 — Ninety-Day Waiting Period Limitation and Technical Amendments to Certain Health Coverage Requirements Under the Affordable Care Act
    IRCProposed Rules (FR)Proposed Mar 21, 2013related by meaning
    amended. List of Subjects 26 CFR Part 54 Excise taxes Health care Health insurance Pensions Reporting and recordkeeping requirements 29 CFR Part 2590 Continuation coverage Disclosure Employee benefit plans Group health plans Health care Health insurance Medical child support Reporting and recordkeeping requirements 45…
  6. T.C. Summary Opinion 2014-84 — David C. Matthews & Marcia K. Matthews v. Commissioner
    IRCCourt RulingsAug 28, 2014
    …ring 2011, shortly after losing his job with Synapse, Mr. Matthews requested a distribution of $128,140 from his 401(k) plan account. He understood that his loan would have to be repaid before he could receive a distribution from the account. In this regard, Prudential applied $36,278 of Mr. Matthews' accrued plan bene…
  7. 72 T.C. 377 — La Mastro v. Commissioner
    IRCCourt RulingsMay 23, 1979related by meaning
    rden of proof on the unreasonable compensation issue since he raised it in his amended answer. Rule 142(a), Tax Court Rules of Practice and Procedure. Turning to the merits, we note that respondent argues that the case of Bianchi v. Commissioner, 66 T.C. 324 (1976), affd. per curiam 553 F.2d 93 (2d Cir. 1977), is direc…
  8. T.C. Memo. 1997-250 — John E. & Concetta Lozon v. Commissioner
    IRCCourt RulingsJun 4, 1997
    …the profit sharing fund to a trust for the benefit of Mrs. Lozon in the amounts of $89 in 1990 and $140 in 1991. These amounts were vested when made. It is also stipulated that Allstate made contributions under its pension plan to a trust for the benefit of Mrs. Lozon and that she was vested in the amounts of $13,193 i…
  9. U.S. Tax Court — Michael K. Billups v. Commissioner
    IRCCourt RulingsJun 1, 2009
    …2000 2001 2003 2004 2005 Loan Prior Principal Repaymen t Amount Amount Ter m $5,110 -0- 10 year s 6,140 $3,147 .01 10 year s 5, 000 7, 694 .26 3 .77 year s 7,370 9,383 .36 3 .69 year s 7,180 .12,754 .46 5 years ' 7,240 16,359 .31 5 year s 7,870 19,482,80 5 years . 7,520 22,439 .39 5 year s 9, 00,0 22, 521 .97 5 years .…
  10. T.C. Memo. 1998-36 — Neil M. Baizer v. Commissioner
    IRCCourt RulingsJan 27, 1998related by meaning
    Inc. , supra at 160. In this case, the contribution of accounts receivable presents concern over valuation and imposes collection duties on the Plan. The assignment of the accounts receivable, whether they were encumbered or unencumbered, 6 to satisfy the Corporation's funding obligation under section 412 was a "sale …
  11. T.C. Memo. 1998-42 — William C. Reichenbach v. Commissioner
    IRCCourt RulingsFeb 4, 1998
    …termined that petitioner should have reported income as follows: For 1993, $69,805 in wages and $73,140 in net capital gains; 2 for 1994, $33,183 in wages and $84,459 in taxable - 4 - 2 (...continued) capital gain as $73,140, based on petitioner's sale of property at a sale price of $79,900 and a basis of $6,760. Respo…
  12. 59 T.C. 598; 59 T.C. No. 59 — Thriftimart, Inc. v. Commissioner
    IRCCourt RulingsJan 31, 1973related by meaning
    for any payment of any specific amount to any employee until the conditions of that employee having medical services or being away from work occurred. In Simplified Tax Records, Inc., 41 T.C. 75, 79 (1963), in disallowing a deduction to the taxpayer for a reserve for the estimated future cost of preparing subscribers’ …
  13. T.C. Memo. 2011-106 — Fredric J. & Dushanka Lowe v. Commissioner
    IRCCourt RulingsMay 19, 2011
    …ithin a period specified in that contract. -5of the policy without regard to surrender charges was $140,901, and the value of the policy after surrender charges was zero. Petitioners received a 2003 Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.,…
  14. 29 C.F.R. § 4000.28 — [Reserved]
    PBGCRegulationsDec 7, 2023related by meaning
    [Reserved]
  15. T.C. Memo. 2015-61 — Kevin R. Gurule & Dawn M. Gurule v. Commissioner
    IRCCourt RulingsMar 31, 2015
    thin the discretion of the Commissioner. Thompson v. Commissioner, 140 T.C. 173, 179 (2013) (citing section 301.6159-1(a), (c)(1)(i), Proced. & Admin. Regs.). If a settlement officer follows all statutory and administrative guidelines and provides a reasoned and balanced decision, the Court will not reweigh the equitie…
  16. 71 T.C. 1011 — Orthopedics International, Ltd., P.S. v. Commissioner
    IRCCourt RulingsMar 19, 1979related by meaning
    section 404(a)(7) and section 1.404(a)-13, Income Tax Regs., is reasonable and wé refuse to hold it invalid. Decision will be entered under Rule 155. Petitioner has also agreed to an adjustment to its taxable income made by respondent for forfeitures not properly offset by petitioner against its allowable pension plan…
  17. 140 T.C. No. 12 — Lawrence F. & Sara L. Peek v. Commissioner
    IRCCourt RulingsMay 9, 2013
    6ob- 6u5ktF6cx) 140 T.C. No. 12 UNITED STATES TAX COURT LAWRENCE F. PEEK AND SARA L. PEEK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent DARRELL G. FLECK AND KIMBERLY J. FLECK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 5951-11, 6481-11. Filed May 9, 2013. In 2001 Ps establish…
  18. T.C. Memo. 1997-346 — William L. Reese v. Commissioner
    IRCCourt RulingsJul 29, 1997related by meaning
    T.C. Memo. 1997-346 UNITED STATES TAX COURT WILLIAM L. REESE, Petitioner v . COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 18442-95. Filed July 29, 1997. 1. Held : P is taxable on a pension plan distribution because he failed to roll over that distribution within the 60-day period prescribed by sec. 402(a)(5)…
  19. Treas. Reg. § 54.4979-1(a)(3)(ii) — Excise tax on certain excess contributions and excess aggregate contributions.
    IRCRegulationsJul 26, 2017related by meaning
    (a)(3)(ii) (ii) An employer that owes the tax described in paragraph (a)(1) of this section must file the form prescribed by the Commissioner for the payment of the tax. (a)(4) (4) Special rule for simplified employee pensions (a)(4)(i) (i) An employer that maintains a simplified employee pension (SEP) as defined in se…