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1. T.C. Memo. 2004-260 — Joseph R. Rollins v. Commissioner
   IRCCourt RulingsNov 15, 2004
   …y interests in the Borrowers. Petitioner contends that Etter v. J. Pease Const. Co., Inc., 963 F.2d 1005 (7th Cir. 1992), is "a critical case in this area". The cited Court of Appeals opinion deals with a number of issues.
2. T.C. Memo. 2011-106 — Fredric J. & Dushanka Lowe v. Commissioner
   IRCCourt RulingsMay 19, 2011related by meaning
   cy here was transferred to Mr. Lowe by way of a distribution from a nonexempt employee trust, a situation specifically contemplated by section 402(b). Section 83, which addresses the taxation of property transferred in connection with services, is thus general when compared with the specific application of section 402(…
3. 99 T.C. 622; 99 T.C. No. 32 — Burton v. Commissioner
   IRCCourt RulingsDec 17, 1992
   …T.C. 1679 (1970); Gittens v. Commissioner, 49 T.C. 419 (1968); cf. Smith v. United States, 460 F.2d 1005 (6th Cir. 1972).
4. T.C. Memo. 2016-182 — Dora Marie Martinez & Carlos Garcia v. Commissioner
   IRCCourt RulingsSep 28, 2016
   …determination was arbitrary or - 5 - [*5] erroneous. See Hardy v. Commissioner, 181 F.3d 1002, 1004-1005 (9th Cir. 1999), T.C. Memo. 1997-97; Tokarski v. Commissioner, 87 T.C. 74, 76-77
5. T.C. Memo. 2008-201 — Joseph R. Banister v. Commissioner
   IRCCourt RulingsAug 27, 2008
   …mmissioner , 774 F .2d 932, 935 (9th Cir . 1985) . But see Hardy v . Commissioner , 181 F .3d 1002, 1005 (9th Cir . 1999) ("But even if we were to extend
6. 66 T.C. 348 — Comprehensive Designers International, Ltd. v. Commissioner
   IRCCourt RulingsMay 26, 1976related by meaning
   poses of this case, that the credit which petitioner will obtain is precisely equal to the amount of the creditable foreign taxes in terms of dollars. For the reasons stated, we hold that the foreign tax credit available to petitioner for fiscal 1967 should be adjusted to reflect the dollar cost on the payment date of …
7. 101 T.C. 215; 101 T.C. No. 15 — Clark v. Comm'r
   IRCCourt RulingsSep 14, 1993related by meaning
   nternal Revenue Code of 1986 (as amended by subsection (a) [of this Act]) that the distribution be received after attaining age 591/2 shall not apply. (C) Lump Sum Distributions to Which Paragraph Applies. — This paragraph shall apply to any lump sum distribution if— (i) such lump sum distribution is received by an ind…
8. 85 T.C. 511; 85 T.C. No. 29 — Reinhardt v. Commissioner
   IRCCourt RulingsSep 30, 1985
   …ir. 1964); Gegax v. Commissioner, 73 T.C. 329, 334 (1979). Compare Smith v. United States, 460 F.2d 1005, 1014-1015 (6th Cir. 1972).
9. 125 T.C. No. 11 — Estate of Doris F. Kahn, Deceased; LaSalle Bank, N.A., Trustee & Executor v. Commissioner
   IRCCourt RulingsNov 17, 2005
   …hat relies on a hypothetical buyer and seller. See Estate of Bright v. United States, 658 F.2d 999, 1005-1006 (5th Cir. 1981); Rothaery v. United States, 201 Ct. Cl. 183, 475 F.2d 591, 594 (1973); United States v. Simmons, 346 F.2d 213, 217 (5th Cir. 1965); Estate of Andrews v. Commissioner, 79 T.C. 938, 956 (1982). Th…
10. T.C. Memo. 2024-6 — Clair R. Couturier, Jr. v. Commissioner
    IRCCourt RulingsJan 17, 2024related by meaning
    Title 26 U.S.C. (Code) , in effect at all relevant times, and Rule references are to the Tax Court Rules of Practice and Procedure . Served 01/17/24 2 [* 2 ] deficiencies under section 4973 in th e aggregate amount of $8,476,705 . The notices also determined additions to tax under section 6651(a)(1) and (2) and accurac…
11. 85 FR 81658 — Fiduciary Duties Regarding Proxy Voting and Shareholder Rights
    ERISAFinal Rules (FR)Dec 16, 2020
    …44 U.S. 528, 537 (2005). Back to Citation 62.   Ruckelshaus v. Monsanto Co., 467 U.S. 986, 1000-01, 1005 (1984). Back to Citation 63.   Id. at 1005 (quoting PruneYard Shopping Ctr. v. Robins, 447 U.S. 74, 832 (1980)). Back to Citation 64.   Avon Letter, supra note 6. Back to Citation 65.   Penn Central Transp. Co. v. C…
12. 97 T.C. 237; 97 T.C. No. 14 — Guilzon v. Commissioner
    IRCCourt RulingsAug 6, 1991related by meaning
    f the matter is that the payment in question should be taxable to petitioner under section 72(e). Accordingly, we sustain respondent’s determination.6 In order to take into account what appear to be mechanical errors in respondent’s calculations and to afford the parties a further opportunity to resolve the question of…
13. T.C. Memo. 1997-277 — Margaret M. Merker v. Commissioner
    IRCCourt RulingsJun 18, 1997related by meaning
    r personal injuries or sickness to the extent such amounts are (A) attributable to - 11 - 7 Former sec. 105(d) provided a limited exclusion from gross income for amounts received in lieu of wages prior to attaining age 65 by completely disabled persons retired on disability. Sec. 105(d) was repealed by sec. 122(b) of t…
14. 73 T.C. 700 — Grant-Jacoby, Inc. v. Commissioner
    IRCCourt RulingsJan 16, 1980
    … to third parties unconnected in any meaningful way with their performance of services. [67 T.C. at 1005.]
15. 92 T.C. 376; 92 T.C. No. 24 — Foil v. Commissioner
    IRCCourt RulingsFeb 22, 1989★ strong match
    n from sec. 457 altogether. We note the irony that, on answering brief in another issue in the instant case, petitioners make the following statement: It is improper to resort to legislative history where the statute is clear. U.S. v. Prudential Ins. Co. of America, 461 F.2d 280 (5th Cir. 1972); U.S. v. Marett, 325 F.2…
16. T.C. Memo. 2017-125 — Jeremy Ray Summers v. Commissioner
    IRCCourt RulingsJun 26, 2017related by meaning
    e requirements of the QDRO provisions must be "rigidly observed" because they "relate to the substance or essence of the statute"). We have con- - 8 - [*8] siderable sympathy for petitioner's position: In effect, his willingness to help minimize stress on his soon-to-be ex-wife disabled him from satisfying the statutor…
17. U.S. Tax Court — Cynthia M. Martinez v. Commissioner
    IRCCourt RulingsDec 29, 2008
    …yer Protection and Rights" . H . Conf . Rept . 105-599, at 238, 249 (1998), 1998-3 C .B . 747, 992, 1005 . Thus, to the extent the legislative history is significant here, we find that the history favors an expansive interpretation of relief . For the foregoing reasons, the other factors strongly favor relief . 3 For 1…
18. 82 T.C. 152; 82 T.C. No. 14 — Baetens v. Commissioner
    IRCCourt RulingsJan 26, 1984related by meaning
    shall not apply to amounts described in clause (ii) of subparagraph (A) of section 72(mX5) to the extent that section 72(mX5) applies to such amounts. (J) Unrealized appreciation op employer securities. — In the case of any distribution including securities of the employer corporation which, without regard to the requi…
19. T.C. Memo. 2005-173 — Transport Labor Contract/Leasing, Inc. & Subsidiaries v. Commissioner
    IRCCourt RulingsJul 14, 2005
    …e's wages evidenced that TLC was the employer of each driver-employee. See Kirk v. Harter, 188 F.3d 1005, 1008 (8th Cir. 1999); Birchem v. Knights of Columbus, 116 F.3d 310, 313 (8th Cir. 1997); Wilde v. County of Kandiyohi, 15 F.3d 103, 105-106 (8th Cir. 1994). In addition, with respect to petitioner's assertion that …
20. T.C. Summary Opinion 2003-83 — Manuel Francisco Palomo & Jane Lyon Potter v. Commissioner
    IRCCourt RulingsJun 24, 2003related by meaning
    tract unless such amounts are specifically excluded from gross income under other provisions of chapter 1 of the Code. The burden is on petitioners to demonstrate that the payments in question fall into a specific statutory exclusion. See Commissioner v. Glenshaw Glass Co. , 348 U.S. at 429-431. Under section 72(t), a …