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85 documents · 0.21sAllIRCERISAPBGCJoint Board
  1. T.C. Memo. 2024-71 — Kenneth Steven Tuma, Sr. & Deborah Ann Tuma v. Commissioner
    IRCCourt RulingsJul 11, 2024related by meaning
    uld be treated as nontaxable because both he and Mrs. Tuma are disabled. In his posttrial brief , however , Mr. Tuma’s disability argument appeared to take the form of a request for a section 22 disability credit with respect to Mrs. Tuma. As to the latter argument, we address it only insofar as to note that it is rais…
  2. 67 T.C. 167 — Quality Brands, Inc. v. Commissioner
    IRCCourt RulingsNov 8, 1976
    …r, Inc., supra; see also Liberty Machine Works, Inc., 62 T.C. 621 (1974), affd. per curiam 518 F.2d 554 (8th Cir. 1975); Loper Sheet Metal, Inc., 53 T.C. 385 (1969). In McMenamy, the formula for allocating contributions to a profit-sharing plan took into consideration compensation and years of service. The amounts so a…
  3. T.C. Memo. 2007-292 — Hubert Joubert v. Commissioner
    IRCCourt RulingsSep 24, 2007related by meaning
    him . On May 24, 2002, SBC Communications, Inc ., issued a check to petitioner in the amount of $131,317 .46 . The gross amount of the check had been $168,355 .71 . However, $33,671 .14 in Federal income tax and $3,367 .11 in California State income tax had been withheld . During 2002, petitioner also received $9,552 …
  4. 66 T.C. 348 — Comprehensive Designers International, Ltd. v. Commissioner
    IRCCourt RulingsMay 26, 1976
    …-l(a)(2), Income Tax Regs. See Liberty Machine Works, Inc., 62 T.C. 621, 635 (1974), affd. 518 F.2d 554 (8th Cir. 1975). We hold that each of petitioner’s employees had a nonforfeitable right to the “minimum pension” and that to the extent that petitioner’s contributions reflected the cost of providing benefits equival…
  5. 105 T.C. 141; 105 T.C. No. 12 — Brotman v. Commissioner
    IRCCourt RulingsAug 24, 1995related by meaning
    spouse, child, or other dependent of a participant, and (ii) is made pursuant to a State domestic relations law (including a community property law). “The reason that many ERISA sections have such counterparts in the IRC is that, to encourage employers to establish pension plans, Congress provides favorable tax treatme…