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81. 54 T.C. 702 — Republic Engineers, Inc. v. Commissioner
    IRCCourt RulingsMar 31, 1970related by meaning
    OPINION Quealy, Judge: Respondent determined a deficiency in income tax of petitioner for the taxable year September 10, 1965, to June 80, 1966, in the amount of $618.41. The sole issue for decision relates to the deductibility of a payment of $2,000 made to the widow of a former officer of Utilities Engineering & Mana…
82. Court of Appeals for the Tenth Circuit — Phillips v. Boilermaker-Blacksmith National Pension Trust
    ERISACourt RulingsSep 29, 2026
    …Date Filed: 09/29/2026 Page: 17 18 Blacksmith National Pension Trust , No. 2:19-cv-02402- TC , doc. 437– 1 (D. Kan. Aug. 15, 2025) (plan of allocation adopted by the judgment). T he boilermakers conc e d e that our approval of their interpretation of the plan would moot the claim involving reductions in earned benefits…
83. 91 T.C. 769; 91 T.C. No. 49 — Estate of Christmas v. Commissioner
    IRCCourt RulingsOct 6, 1988related by meaning
    n of the transitional rule and denial of the unlimited marital deduction is, therefore, consistent with, and does not frustrate, congressional intent. Because we have concluded that the marital deduction provision in decedent’s will is a marital deduction formula to which section 403(e)(3) of ERTA applies, the marital …
84. Court of Appeals for the Eleventh Circuit — Ann Johnson v. Russell Investments Trust Company
    ERISACourt RulingsAug 17, 2026
    …d losses to the fund without a quantitative analysis); In re Unisys Sav. Plan Litig. , 74 F.3d 420, 437 (3d Cir. 1996) (concluding that a reasonable factfinder could find the fiduciary caused losses to the plan without a quantitative analysis). So, even when a plaintiff lacks qualitative evidence, he may still establis…
85. 147 T.C. No. 14 — Pizza Pro Equipment Leasing, Inc. v. Commissioner
    IRCCourt RulingsNov 17, 2016
    …ed that term of art to have its established meaning." Stephens v. U.S. Airways Grp., Inc., 644 F.3d 437, 440 (D.C. Cir. 2011). "Two modes of payment are actuarially equivalent when their present values are equal under a given set of actuarial assumptions." Id.; see also Dooley v. Am. Airlines,
86. T.C. Memo. 1996-365 — Timothy W. & Suzanne M. Coffield v. Commissioner
    IRCCourt RulingsAug 8, 1996related by meaning
    to the Internal Revenue Code by section 302 of the Taxpayer Bill of Rights 2, Pub. L. 104-168, authorizes this Court to review the Secretary's failure to abate interest with respect to requests for abatement after July 30, 1996. Because this case does not involve a request for abatement after July 30, 1996, we lack jur…
87. 31 T.C. 1022 — Judkins v. Commissioner
    IRCCourt RulingsFeb 25, 1959related by meaning
    y at the time it was terminated and hence section 165 (b) did not apply. Eespondent has cited no case which would require a different conclusion here. On the facts here involved it is our opinion that the distribution received by petitioner in the year 1955 was paid to him on account of his separation from the service …
88. 115 T.C. No. 5 — Wan B. & Cecilia Lo v. Commissioner
    IRCCourt RulingsJul 31, 2000
    …-97 Addition to Tax Accuracy-Related Penalty Year Deficiency Sec. 6651(a)(1) Sec. 6662(a) 1991 $169,437 — $33,887 1991 — — — 1992 71,110 $10,667 14,222 1993 93,111 — 18,622 Estate of Steven Sobo, Deceased, Bonnie Sobo, Executrix, and Bonnie Sobo, docket No. 2795-97 Addition to Tax Accuracy-Related Penalty Year Deficien…
89. T.C. Summary Opinion 2011-64 — Larry Ray & Marjorie Z. Zedaker v. Commissioner
    IRCCourt RulingsJun 1, 2011related by meaning
    n; thereafter, all amounts received would be fully includable in gross income. Id. However, this provision was repealed by the Tax Reform Act of - 7 - 1986, Pub. L. 99-514, sec. 1122(c) (1), (h) (1)-(7), 100 Stat. 2467, 2470.5 Petitioners should understand that the Tax Court is a court of limited jurisdiction and that …