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81. T.C. Summary Opinion 2017-72 — Kevin C. Harris & Teresa A. Harris v. Commissioner
    IRCCourt RulingsSep 7, 2017
    …-respect-of-a-decedent rule of section 691(a)(1). See Estate of Kahn v. Commissioner, 125 T.C. 227, 231-232 (2005). This perhaps explains why the conservator of Kevin Harris' father's estate might have paid income tax on distributions from the father's IRA. However, it is difficult to understand why this tax payment wo…
82. T.C. Memo. 1996-146 — Lloyd Patterson v. Commissioner
    IRCCourt RulingsMar 25, 1996
    … - 9 - Petitioner raised a claim for litigation costs in his petition. This was improper. Rules 34, 231. Decision will be entered under Rule 155.
83. 29 T.C. 737 — R. G. Le Tourneau, Inc. v. Administrator of General Services
    IRCCourt RulingsJan 30, 1958related by meaning
    t it was final and conclusive and not to be reopened except “upon a showing of fraud or malfeasance or a wilful misrepresentation of a material fact.” In view of the foregoing we conclude that the separate identity of the petitioner and the other two corporations must be recognized in these rebate proceedings. Section …
84. T.C. Memo. 2020-1 — Clark J. Gebman & Rebecca Gebman v. Commissioner
    IRCCourt RulingsJan 2, 2020related by meaning
    n 72(t) imposes an additional 10% tax on early distributions from a qualified retirement plan, including an IRA, made to a taxpayer before she attains the age of 59½. See secs. 72(t)(1), (2)(A)(i), 4974(c)(4). Mrs. Gebman had not attained the age of 59½ when she received the distributions at issue. The IRA distribution…