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83 documents · 0.24sAllIRCERISAPBGCJoint Board
  1. T.C. Memo. 1996-421 — Joe M. & Patricia M. Brown v. Commissioner
    IRCCourt RulingsSep 18, 1996related by meaning
    T.C. Memo. 1996-421 UNITED STATES TAX COURT JOE M. AND PATRICIA M. BROWN, Petitioners v . COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9129-93. Filed September 18, 1996. Robert O. Kazary , for petitioners. Alan R. Peregoy , for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION DAWSON, Judge : This case was…
  2. T.C. Summary Opinion 2002-133 — Thomas H. Ploss v. Commissioner
    IRCCourt RulingsOct 10, 2002related by meaning
    T.C. Summary Opinion 2002-133 UNITED STATES TAX COURT THOMAS H. PLOSS, Petitioner v . COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 1217-01S. Filed October 10, 2002. Thomas H. Ploss, pro se. David S. Weiner , for respondent. DINAN, Special Trial Judge : This case was heard pursuant to the provisions of sectio…
  3. T.C. Summary Opinion 2011-113 — Gail Marie Watson v. Commissioner
    IRCCourt RulingsSep 28, 2011related by meaning
    ax of $3,000.60 because she received.the distributions before she attained age 59-1/2 and the payments did not qualify for the exceptions set forth in section 72(t) (2) (A) (i) and (v). Discussion Summary judgment is intended to.expedite litigation and avoid unnecessary and expensive trials and may be granted where the…