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81. 115 T.C. No. 33 — Sherwin-Williams Company Employee Health Plan Trust, Key Trust Company of Ohio, Trustee v. Commissioner
    IRCCourt RulingsNov 9, 2000related by meaning
    115 T.C. No. 33 UNITED STATES TAX COURT SHERWIN-WILLIAMS COMPANY EMPLOYEE HEALTH PLAN TRUST, KEY TRUST COMPANY OF OHIO, TRUSTEE, Petitioner v . COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 21333-97. Filed November 9, 2000. Trust (T), a tax-exempt voluntary employees’ beneficiary association described in sec.…
82. T.C. Memo. 1998-52 — Robert E. Dunham v. Commissioner
    IRCCourt RulingsFeb 9, 1998
    …fd. without published opinion 559 F.2d 1207 (3d Cir. 1977); Kelly v. Commissioner , T.C. Memo. 1987-352, affd. without published opinion 858 F.2d 743 (11th Cir. 1988). Petitioner's failure to file a valid tax return for 1989 was not due to reasonable cause. Rather, petitioner enclosed a letter with the return that stat…
83. T.C. Summary Opinion 2005-68 — Margret Louise Kelley v. Commissioner
    IRCCourt RulingsJun 2, 2005related by meaning
    from her 32-year marriage other than a 50-percent interest in Mr. Kelley’s retirement plan. Unfortunately for petitioner, this fact does not serve to overcome the clear mandate of section 402 defining the taxability of distributions from an employees’ trust. Finally, we recognize that on several occasions in the past,…
84. T.C. Memo. 2019-1 — Robert Wesley v. Commissioner
    IRCCourt RulingsMar 14, 2019
    …pute that liability here, he failed to carry his burden of proving that he did not receive the $147,352 of wage and retirement income that remains at issue.4 3The State of California supplied a copy of a canceled check made out to petitioner for $45,251, bearing his signature on the endorsement line. He testified that …
85. T.C. Summary Opinion 2003-153 — Joseph Jones v. Commissioner
    IRCCourt RulingsOct 20, 2003related by meaning
    result apparently so at odds with accepted tax policy.” Darby v. Commissioner , supra at 68. We find that petitioner did not have a basis in the 1999 distribution from his section 401(k) plan, and that petitioner properly included the full distribution in his 1999 gross income. Accordingly, we hold that petitioner is l…
86. 40 T.C. 7 — Heard v. Commissioner
    IRCCourt RulingsApr 10, 1963related by meaning
    nt benefits was founded upon a law of Congress, the Supreme Court did not decide whether it might also be founded upon a contract with the Government. In Cecil W. Taylor, 2 T.C. 267 (1943), affirmed sub nom. Commissioner v. Miller, 144 F. 2d 287 (C.A. 4, 1944), we held that amounts withheld as retirement deductions fro…
87. 143 T.C. No. 11 — Dennis E. Bohner v. Commissioner
    IRCCourt RulingsSep 23, 2014
    … when it interpreted a statute in a way that conflicts with the statutory language), rev'g 104 T.C. 352 (1995); Limited, Inc. v. - 21 - Commissioner, 286 F.3d 324, 336 (6th Cir. 2002) ("[I]t is not the Tax Court's role to inject its own policy determinations into the plain language of statutes."), rev'g 113 T.C. 169 (1…
88. T.C. Summary Opinion 2008-30 — Jay Andrew Reindl v. Commissioner
    IRCCourt RulingsMar 13, 2008
    …4 ; Gallagher v . Commissioner , T .C . Memo . 2001-34 ; Deal v . Commissioner , T .C . Memo . 1999-352 ; Duffy v . Commissioner , T .C . Memo . 1996-556 ; Pulliam v . Commissioner , T .C . Memo . 1996-354 . Petitioner also argues that his ignorance of the 10-percent additional tax should except him from liability to p…
89. 113 T.C. No. 9 — Sklar, Greenstein & Scheer, P.C. v. Commissioner
    IRCCourt RulingsAug 13, 1999related by meaning
    penses which are ordinary and necessary and recurring in nature. Respondent relies on Rev. Rul. 86-142, 1986-2 C.B. 60, to support this position. This ruling, as discussed in detail below, concludes nonrecurring expenses paid by an employer are not deductible under this regulation. We disagree. Our analysis starts at s…