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1. T.C. Memo. 2003-156 — Michael W. Duncan v. Commissioner
   IRCCourt RulingsMay 28, 2003
   …xaminations of petitioner and of Duncan & Associates with respect to their respective taxable years 1990 and 1991. On October 8, 1992, petitioner filed Federal income tax (tax) returns for his taxable years 1990 (1990 return) and 1991 (1991 return) after the respective due dates for such returns had passed. Petitioner …
2. T.C. Memo. 2005-173 — Transport Labor Contract/Leasing, Inc. & Subsidiaries v. Commissioner
   IRCCourt RulingsJul 14, 2005related by meaning
   48 F.2d 306, 310 (9th Cir. 1945), affg. a Memorandum Opinion of this Court dated Jan. 5, 1943; Standard Knitting Mills, Inc. v. Commissioner, 141 F.2d 195, 198-199 (6th Cir. 1944), affg. 47 B.T.A. 295 (1942). Generally, new issues may not be raised in a Rule 155 computation. Harris v. Commissioner, 99 T.C. 121, 123 (19…
3. T.C. Memo. 2001-317 — Herbert L. & Jennifer L. Whitehead v. Commissioner
   IRCCourt RulingsDec 20, 2001
   …y McLaughlin (Mr. McLaughlin) owned 24,000 shares of that stock (the McLaughlin shares). On May 25, 1990, Mr. Johnston, Jacque Johnston, and Mr. McLaughlin entered into a stock purchase agreement (May 25, 1990 stock purchase agreement) with Mr. Stanford, Mr. Whitehead, Patrick Watson (Mr. Watson), Gerald Buchner (Mr. B…
4. 160 T.C. No. 3 — 3M Company and Subsidiaries v. Commissioner
   IRCCourt RulingsFeb 9, 2023related by meaning
   … and June 30, 1979), aff’d , 961 F.2d 1255 (6th Cir. 1992); and Exxon Cor p. v. Commissioner , T.C. Memo. 1993-616, 66 T.C.M. (CCH) 1707 (a case involving tax years 1979, 1980, and 1981), aff’d sub nom. Texaco, Inc. v. Commissioner , 98 F.3d 825 (5th Cir. 1996) In Procter & Gamble Co. v. Commissioner , 95 T.C. 323, 324…
5. T.C. Memo. 1998-145 — Estate of Hilda Ashman, Deceased; Phillip Ashman, Personal Representative v. Commissioner
   IRCCourt RulingsApr 22, 1998
   bution. We find that respondent reasonably relied on decedent's 1990 return, did not - 13 - challenge decedent's representations regarding the pension distribution, and allowed the period of limitations for 1990 to expire. (3) Decedent’s Change of Position or Representation for 1993 With respect to the third element re…
6. T.C. Memo. 1995-470 — Harold L. & Gladys M. Humberson v. Commissioner
   IRCCourt RulingsOct 3, 1995★ strong match
   …e year in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure. T.C. Memo. 1995-470 UNITED STATES TAX COURT HAROLD L. AND GLADYS M. HUMBERSON, Petitioners v . COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 10066-93. Filed October 3, 1995. Harold L. Humberson, pro se. Alan R. Pere…
7. T.C. Memo. 1996-421 — Joe M. & Patricia M. Brown v. Commissioner
   IRCCourt RulingsSep 18, 1996★ strong match
   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…
8. 121 T.C. No. 19 — Fortunato J. Mendes v. Commissioner
   IRCCourt RulingsDec 11, 2003★ strong match
   … T.C. 766, 780 (1984), affd. per curiam 793 F.2d 139 (6th Cir. 1986) ; Unroe v. Commissioner , T.C. Memo. 1985-149; Counts v. Commissioner , T.C. Memo. 1984-561, affd. 774 F.2d 426 (11th Cir. 1985). 3 See, e.g., Cavanaugh v. Commissioner , T.C. Memo. 1991407, affd. without published opinion 986 F.2d 1426 (10th Cir. 199…
9. T.C. Memo. 2001-55 — Taylor Miller v. Commissioner
   IRCCourt RulingsMar 6, 2001★ strong match
   v. Commissioner , T.C. Memo. 1998-140; Reiher v. Commissioner , T.C. Memo. 1998-75; Easter v. Commissioner , T.C. Memo. 1998-8; Brewer v. Commissioner , T.C. Memo. 1997-542, affd. without published opinion 172 F.3d 875 (9th Cir. 1999); Gillette v. Commissioner , T.C. Memo. 1997-301; Hayes v. Commissioner , T.C. Memo. 1…
10. T.C. Memo. 1998-203 — Ramon A. & Bertha E. Garcia v. Commissioner
    IRCCourt RulingsJun 3, 1998★ strong match
    ute are as follows: - 5 - Revised Year Deficiency Sec. 6662 Penalty 1990 $9,603 $1,921 1991 22,648 4,530 Respondent computed the amount of the revised deficiency for 1990 by treating the principal amount of each of the loans that petitioner received in 1990 as a taxable distribution of plan assets in that year (viz $24…
11. T.C. Memo. 1997-199 — David W. Chiu v. Commissioner
    IRCCourt RulingsApr 30, 1997
    …ge payments, ranging from 100 percent to just under 50 percent, as follows: Payment Due Date Feb.1, 1990 Apr.1, 1990 May 1, 1990 June 1, 1990 July 1, 1990 Aug.1, 1990 Total Payment $1,894.48 1,894.48 1,894.48 1,894.48 2,256.53 2,256.53 Payment By Petitioner $1,894.48 1,894.48 914.48 949.48 1,292.53 1,128.53 Petitioner'…
12. Treas. Reg. § 1.414(q)-1T(d) — Highly compensated employee (temporary).
    IRCRegulationsSep 9, 2016
    …refore, in determining the group of highly compensated employees for the April 1, 1989 to March 31, 1990 plan year, the determination year is the plan year ending March 31, 1990 and the look-back year is the plan year ending March 31, 1989. Example 2.Assume the same facts given above. With respect to the plan year begi…
13. T.C. Memo. 1995-501 — James E. & Cynthia R. Copley v. Commissioner
    IRCCourt RulingsOct 17, 1995
    …wable itemized deductions. Respondent concedes that petitioners repaid unemployment compensation in 1990 in the amount of $1,715 and are entitled to rental depreciation of $2,889 for 1990. $5,952 and $6,471.50, and an accuracy-related penalty under section 6662(b)(1) for 1990 in the amount of $1,294.30. After concessio…
14. T.C. Memo. 1998-443 — Michael Morrissey v. Commissioner
    IRCCourt RulingsDec 16, 1998related by meaning
    xcise tax returns could have concluded that the relevant transfer was not a prohibited transaction, or, if it was, that it had been corrected earlier. We have carefully considered all remaining arguments made by the parties for holdings contrary to those expressed herein, and, to the extent not discussed above, find th…
15. T.C. Memo. 1996-502 — Elaine S. Bennett v. Commissioner
    IRCCourt RulingsNov 7, 1996related by meaning
    is written, and, even if petitioner's argument might accord with good policy, we are not at liberty to rewrite such section because we might deem its effects susceptible of improvement. Commissioner v. Lundy , 516 U.S. 116 S. Ct. 647, 656-657 (Jan. 17, 1996) (citing Badaracco v. Commissioner , 464 U.S. 386, 398 (1984))…
16. T.C. Memo. 2000-384 — Robert W. & Vivian Toan v. Commissioner
    IRCCourt RulingsDec 19, 2000related by meaning
    ec. 402(a), 96 Stat. 324, 648, but had to be determined in the Toans’ individual case. Alternatively, petitioners argue, any assessment under the 1980 notice is time barred under section 6501. Petitioners assert that the addition to tax under section 6659 was an affected item - 7 - for 1982 and that the related notice …
17. T.C. Memo. 1996-556 — Alfred P. Duffy v. Commissioner
    IRCCourt RulingsDec 23, 1996★ strong match
    … (1939). Respondent cites Tucker v. Commissioner , 69 T.C. 675 (1978), Kuntz v. Commissioner , T.C. Memo. 1992-650, and Kasey v. Commissioner , T.C. Memo. 1976-266, in support of her position. As discussed below, respondent's reliance on these cases is misplaced. In Tucker v. Commissioner , supra , the taxpayer was a t…
18. T.C. Memo. 1997-389 — Glenn L. Wittstadt, Jr. & Lynne M. Wittstadt v. Commissioner
    IRCCourt RulingsAug 25, 1997related by meaning
    …reply brief includes 4-½ pages of objections to respondent's proposed findings of fact. Id . I. The Memorandum Opinion In T.C. Memo. 1995-492, filed October 11, 1995, the Court decided the present case. In our memorandum opinion, we rejected petitioners' argument that petitioner's Transfer Refund had not been received …
19. 91 FR 40954 — Improvements to Rules on Recoupment of Benefit Overpayments
    PBGCProposed Rules (FR)Proposed Jul 6, 2026
    …5 08/01/1989 09/01/1989 7.50 09/01/1989 10/01/1989 7.25 10/01/1989 12/01/1989 7.50 12/01/1989 03/01/1990 7.25 03/01/1990 06/01/1990 7.50 06/01/1990 07/01/1990 7.75 07/01/1990 09/01/1990 7.50 09/01/1990 10/01/1990 7.25 10/01/1990 11/01/1990 7.50 11/01/1990 12/01/1990 7.75 12/01/1990 01/01/1991 7.50 01/01/1991 03/01/1991…
20. T.C. Memo. 2002-17 — Angela C. Morris v. Commissioner
    IRCCourt RulingsJan 16, 2002related by meaning
    …nial of equitable relief under the last sentence of section 66(c). Beck - 9 - v. Commissioner, T.C. Memo 2001-198. Here, we review respondent's denial of equitable relief under section 66(c) for abuse of discretion. Id ; see also Fernandez v. Commissioner, 114 T.C. 324 (2000), Butler v. Commissioner, 114 T.C. 276 (2000…