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73 documents · 0.20sAllIRCERISAPBGCJoint Board
  1. T.C. Memo. 2005-173 — Transport Labor Contract/Leasing, Inc. & Subsidiaries v. Commissioner
    IRCCourt RulingsJul 14, 2005related by meaning
    ld a second trial at which petitioner would introduce new evidence in support of that position. With respect to petitioner's tax duplication argument, petitioner asserts: As a result of the Court's Opinion in this case and without a Rule 155 proceeding, respondent will be in a windfall position-it will have collected t…
  2. 88 FR 87968 — Definition of “Employer”-Association Health Plans
    ERISAProposed Rules (FR)Proposed Dec 20, 2023
    …. See also Wisconsin Educ. Assn. Ins. Trust v. Iowa State Bd. of Public Instruction, 804 F.2d 1059, 1063-1064 (8th Cir. 1986); MDPhysicians & Associates, Inc. v. State Bd. of Ins., 957 F.2d 178, 183-186 (5th Cir. 1992) [hereinafter MDPhysicians]; National Business Assn. Trust v. Morgan, 770 F. Supp. 1169 (W.D. Ky. 1991…
  3. 89 FR 34106 — Definition of “Employer”-Association Health Plans
    ERISAFinal Rules (FR)Apr 30, 2024
    …. See also Wisconsin Educ. Assn. Ins. Trust v. Iowa State Bd. of Public Instruction, 804 F.2d 1059, 1063-1064 (8th Cir. 1986); MDPhysicians & Associates, Inc. v. State Bd. of Ins., 957 F.2d 178, 183-186 (5th Cir. 1992) [hereinafter MDPhysicians]; National Business Assn. Trust v. Morgan, 770 F. Supp. 1169 (W.D. Ky. 1991…
  4. T.C. Summary Opinion 2006-184 — William Edward & Patricia Marie Colombell v. Commissioner
    IRCCourt RulingsNov 30, 2006★ strong match
    …es , 302 F.3d 1369, 1381 (Fed. Cir. 2002); Philadelphia & Reading Corp. v. United States , 944 F.2d 1063, 1074 (3d Cir. 1991). The result in this case is harsh, and unfortunately the Court can appreciate why petitioners will regard it as such. The regulation in its current form, the validity of which has not been calle…
  5. T.C. Memo. 2012-221 — Robert L. Bernard & Diolinda B. Abilheira v. Commissioner
    IRCCourt RulingsAug 1, 2012related by meaning
    yer's return information. None of the assertions, even if true, would affect petitioners' deficiency. Petitioners' attacks on the Court in relation to its Rules of Practice and Procedure and the rulings in this and other cases lack merit and will not be addressed in this opinion. Adverse rulings are not grounds - 8 - […
  6. Treas. Reg. § 1.411(d)-3(a)(1) — Section 411(d)(6) protected benefits.
    IRCRegulationsJan 19, 2024
    …ue Code, and section 1107 of the Pension Protection Act of 2006, Public Law 109-280 (120 Stat. 780, 1063)). For purposes of this section, a plan amendment includes any changes to the terms of a plan, including changes resulting from a merger, consolidation, or transfer (as defined in section 414(l)) or a plan terminati…
  7. 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…
  8. T.C. Memo. 1999-199 — Don Laverne Clarke v. Commissioner
    IRCCourt RulingsJun 18, 1999related by meaning
    1402(a). We therefore simply sustain respondent's determination as respondent did not assert an increased deficiency in this regard. See sec. 6214(a). used for retirement purposes, a 10 percent penalty is generally imposed on IRA distributions made before the taxpayer reaches age 59-1/2. See sec. 72(t). In that regard,…
  9. T.C. Memo. 2016-37 — Syed Navaid v. Commissioner
    IRCCourt RulingsMar 3, 2016
    …e subject to the 10% additional tax under section 72(t). See United States v. Novak, 476 F.3d 1041, 1063 n.25 (9th Cir. 2007). Accordingly, the Court finds that petitioner's interpretation of the "Turnover Order" was not unreasonable or negligence per se. Furthermore, it should be noted that the IRS itself made a mista…
  10. 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…
  11. T.C. Memo. 2015-50 — Dennis J. McCarthy & Holly W. McCarthy v. Commissioner
    IRCCourt RulingsMar 18, 2015
    …ted States, 302 F.3d 1369, 1381 (Fed. Cir. 2002); Phila. & Reading Corp. v. United States, 944 F.2d 1063, 1074 (3d Cir. 1991). While petitioners may perceive the result to be harsh, we cannot ignore the plain language of the statutes and rewrite them to achieve what petitioners advocate as a more equitable result. See …
  12. 108 T.C. No. 5 — George & Elam Campbell v. Commissioner
    IRCCourt RulingsFeb 18, 1997related by meaning
    l section references are to the Internal Revenue Code in effect for 1991, the taxable year in issue. All Rule references are to the Tax Court Rules of Practice and Procedure. 2 Sec. 4980A imposes a 15-percent excise tax on excess distributions from qualified retirement plans. This tax is included within ch. 43 of the I…
  13. T.C. Summary Opinion 2014-17 — Rebecca Smackey Hurd v. Commissioner
    IRCCourt RulingsFeb 25, 2014
    …ted States, 302 F.3d 1369, 1381 (Fed. Cir. 2002); Phila. & Reading Corp. v. United States, 944 F.2d 1063, 1074 (3d Cir. 1991). The Court may not "'revise the language of the statute as interpreted by the Treasury to achieve what might be perceived to be better tax policy.'" FleetBoston Fin. Corp. v. United States, 68 F…
  14. T.C. Memo. 2002-130 — Ray C. & Bernadette B. Baas v. Commissioner
    IRCCourt RulingsMay 29, 2002related by meaning
    to the additional tax under section 72(t) and distinguished Larotonda and Murillo on the ground that "the IRA distributions [in Czepiel] were not made without any active participation by" the taxpayer. Id. That is equally true of the distribution here. - 5 - To reflect the foregoing, An appropriate order of dismissal a…
  15. 111 T.C. No. 15 — John F. Romann v. Commissioner
    IRCCourt RulingsNov 4, 1998
    …Normac International v. Commissioner , 90 T.C. 142, 146-147 (1988); Kahle v. Commissioner , 88 T.C. 1063 n.3 (1987), and cases cited therein. We have jurisdiction to determine jurisdiction and “whenever it appears that this Court may not have jurisdiction to entertain the proceeding that question must be decided.” Whee…
  16. 83 FR 28912 — Definition of “Employer” Under Section 3(5) of ERISA-Association Health Plans
    ERISAFinal Rules (FR)Jun 21, 2018
    …duc. Assn. Ins. Trust v. Iowa State Bd. ( printed page 28914) of Public Instruction, 804 F.2d 1059, 1063-1064 (8th Cir. 1986); see also MD Physicians & Associates, Inc. v. State Bd. of Ins., 957 F.2d 178, 183-186 (5th Cir. 1992);
  17. 88 T.C. 548; 88 T.C. No. 28 — Porter v. Commissioner
    IRCCourt RulingsMar 5, 1987related by meaning
    amended and in effect during the years in issue. Unless otherwise indicated, all Rule references are to the Tax Court Rules of Practice and Procedure. Our references to secs. 371 and 372 of the Judicial Code are to those sections as in effect during 1980 and 1981. Sec. 372 of the Judicial Code was amended twice by acts…
  18. T.C. Memo. 1998-24 — Neal A. Sanders, d.b.a. Law Offices of Neal A. Sanders v. Commissioner
    IRCCourt RulingsJan 21, 1998
    …t the jurisdiction of this Court. Rule 39; B adger Mat erials, Inc. v. Commissioner , 40 T.C. 1061, 1063 (1963); Sutherland v. Commissioner , T.C. Memo. 1996-1, affd. without published opinion 111 F.3d 127 (3d Cir. 1997). Accordingly, were we to agree with petitione r's argument (which we do not, as explained infra ), …
  19. T.C. Summary Opinion 2001-69 — Marsha K. Huggins v. Commissioner
    IRCCourt RulingsMay 14, 2001related by meaning
    December 19, 1989, - 6 - for tax years ending after the date of enactment. See OBRA sec. 7841(a)(3), 103 Stat. 2428. The court order in this case was issued in 1985; it precedes the effective date of section 414(p)(11) and cannot qualify as a QDRO. The decree provided that petitioner is to receive a "sum of money equa…
  20. T.C. Memo. 1998-164 — Roland R. & Virginia A. Fox v. Commissioner
    IRCCourt RulingsMay 5, 1998
    …sioner , supra , in McKay v. Commissioner , 886 F.2d 1237, 1238-1239 (9th Cir. 1989), affg. 89 T.C. 1063 (1987). Mr. Fox testified that he asked an unidentified attorney who specialized in trusts about which form he should use for his Oxyfresh business. Mr. Fox testified that the attorney's conclusion was the same as t…