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Go to 79 T.C. 355 (not yet in the library — opens the official source)
86 documents · 0.20sAllIRCERISAPBGCJoint Board
  1. T.C. Memo. 1995-492 — Glenn L. Wittstadt, Jr. & Lynne M. Wittstadt v. Commissioner
    IRCCourt RulingsOct 11, 1995related by meaning
    tion that petitioners are liable for the 10-percent additional tax imposed by section 72(t). Section 72(t) provides for a 10-percent additional tax on early distributions from qualified retirement plans. Paragraph (1), which imposes the tax, provides in relevant part as follows: (1) Imposition of Additional Tax.--If an…
  2. 105 T.C. 16; 105 T.C. No. 2 — Snap-Drape v. Commissioner
    IRCCourt RulingsJul 13, 1995related by meaning
    ere the detriment is very severe. Beneficial Life Ins. Co. v. Commissioner, 79 T.C. 627, 642 (1982); see also CWT Farms, Inc. v. Commissioner, 79 T.C. 1054, 1068-1069 (1982) (retroactive application of a regulation was sustained where the taxpayer unjustifiably relied on a handbook published by respondent for guidance)…
  3. T.C. Summary Opinion 2013-96 — Samuel & Lilian Brach v. Commissioner
    IRCCourt RulingsDec 2, 2013related by meaning
    T.C. Summary Opinion 2013-96 UNITED STATES TAX COURT SAMUEL BRACH AND LILLIAN BRACH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 15460-12S. Filed December 2, 2013. Ronald Jay Cohen, for petitioners. Gennady Zilberman, for respondent. SUMMARY OPINION ARMEN, Special Trial Judge: This case was h…
  4. T.C. Memo. 1997-507 — Sam E. Scott v. Commissioner
    IRCCourt RulingsNov 12, 1997
    …erg & Woodliff's salary reduction plan and accordingly increased petitioner's taxable income by $40,355. Moreover, respondent disallowed all but $211 of petitioner's $33,943 investmen t interest expense deductions on the basis that petitioner's offsetting investment income was only $211. Respondent also determined that…
  5. T.C. Memo. 1996-556 — Alfred P. Duffy v. Commissioner
    IRCCourt RulingsDec 23, 1996
    …W-2). On such form, as well as on the return itself, petitioner reported wages in the amount of $55,355.76; i.e., $66,254.66 less net wages withheld in the amount of $10,898.90. Petitioner did not report the distribution from his American Capital account on his return for 1990. Respondent's Notice of Deficiency In the …
  6. U.S. Tax Court — Andrea C. Casula v. Commissioner
    IRCCourt RulingsMay 5, 2008related by meaning
    T .C . Summary Opinion 2808-4 9 UNITED STATES TAX COUR T ANDREA C . CASULA, Petiti COMMISSIONER OF INTERNAL REVENI ner v . E, Responden t Docket No . 3385-05S . Filed May 5, 2008 . Paul Kalinich (specially recognized)', for petitioner . Mayer Silber , for respondent . RECORDE D S .T . JUDG E GOLDBERG, Special Trial Jud…