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81. 99 T.C. 379; 99 T.C. No. 21 — Citrus Valley Estates v. Commissioner
    IRCCourt RulingsSep 29, 1992related by meaning
    etitioner Docket No. Year ended Deficiency Sec. 6651(a)(1) Sec. 6659A Citrus Valley Estates, Ine. et al. 12900-89 12/31/82 $6,182.00 12/31/83 5,737.00 12/31/85 22,462.00 24352-90 12/31/88 4,265.00 - - - $1,280.00 Additions to tax Petitioner Docket No. Year ended Deficiency Sec. 6651(a)(1) Sec. 6659A Robert J. & Janice …
82. 82 FR 5373 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2017
    ERISAFinal Rules (FR)Jan 18, 2017
    …443 102 3,730 103 4,041 104 4,377 105 4,742 106 5,137 107 5,565 108 6,029 109 6,531 110 7,075 111 7,663 112 8,303 113 8,994 114 9,743 115 10,554 116 11,433 117 12,385 118 13,417 119 14,535 120 15,745 121 17,057 122 18,477 123 20,016 124 21,684 125 23,488 126 25,445 127 27,565 128 29,861 129 32,348 130 35,042 131 37,960…
83. T.C. Memo. 1998-42 — William C. Reichenbach v. Commissioner
    IRCCourt RulingsFeb 4, 1998related by meaning
    ettlement. Petitioner submitted no documentation or additional evidence in support of his claim, and we do not find his testimony credible. Therefore, petitioner realized gain in the amount of $64,400, and because petitioner has failed to show any exemption from the recognition of that gain, it is fully includable in h…