IRCCourt RulingsFeb 9, 2023★ strong match
… case, we cite the 2006 edition of the Code of Federal Regulations.
Between the promulgation of the 1994 final regulations and the
publication of the 2006 edition of the Code of Federal Regulations, some
amendments had bee n made to the 1994 final regulations.
157
However,
neither petitioner nor respondent relies on th…
IRCCourt RulingsJun 20, 2001
… the issues for decision are:
1. Whether petitioner’s proper filing status is head of household for 1994 and 1995, as petitioner contends, or married
filing separately, as respondent contends. We hold that it is
married filing separately.
2. Whether petitioner is entitled to the earned income
credit for 1995. We hold t…
IRCCourt RulingsJul 14, 2005related by meaning
0 31
useaee
CAL,
Js.r. Juoca
T.C. Memo. 2005-173
UNITED STATES TAX COURT
TRANSPORT LABOR CONTRACT/LEASING, INC. & SUBSIDIARIES, Petitioner
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent*
Docket No. 1188-01. Filed July 14, 2005.
Michael I. Saltzman, Kathleen Pakenham, and Todd C. Simmens,
for petitioner.
Jack Forsberg,…
IRCCourt RulingsJan 31, 2001
…d support and alimony.
Former Wife’s counsel did not call this motion up for
hearing until June 23, 1994, at which time the Court removed the freeze on certain assets and temporarily
made certain assets available to the parties for use to
sustain them on an interim basis [by an order filed on
July 1, 1994 (the July 1, …
91 FR 40954 — Improvements to Rules on Recoupment of Benefit Overpayments PBGCProposed Rules (FR)Proposed Jul 6, 2026
01/01/1994
4.25
01/01/1994
04/01/1994
4.50
04/01/1994
05/01/1994
4.75
05/01/1994
07/01/1994
5.25
07/01/1994
08/01/1994
5.50
08/01/1994
09/01/1994
5.75 09/01/1994
11/01/1994
5.50
11/01/1994
12/01/1994
6.00
12/01/1994
01/01/1995
6.25
01/01/1995
04/01/1995
6.00
04/01/1995
05/01/1995
5.75
05/01/1995
07/01/1995
5.50
07/01/1…
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))…
IRCCourt RulingsJun 3, 1998★ strong match
…stituted a
modification of the terms of the notes. We have previously
noted that a technical advice memorandum is merely a ruling
given to a specific taxpayer based upon the taxpayer's
specific facts and is not a ruling of general application.
See Golden Belt Tel. Association, Inc. v. Commissioner
, 108
T.C. 498, 506 (…
IRCCourt RulingsMay 21, 1999
eceived from sales of
insurance in 1994; (3) whether petitioner failed to include $440
in income received from a retirement plan distribution in 1994; (4) whether petitioner is subject to a 10-percent tax on a
premature distribution from a retirement plan in 1994, as
provided under section 72(t); and (5) whether petiti…
IRCCourt RulingsFeb 24, 2014
the plan. No other contributions
were made during the period under consideration.
On October 6, 1994, K.H. Co., Inc., began operating as K.H. Co. The members of K.H. Co. were Carol Tomb (also known as Carol Hoffman) and the
K.H. Co. Inc. employee stock ownership trust. Immediately before the operating
change Ms. Tomb …
IRCCourt RulingsOct 3, 1995related by meaning
…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…
IRCCourt RulingsMar 6, 2001★ strong match
…than backpay
nor for a jury trial, did not redress a tort-like injury.
Petitioner’s counsel’s legal memorandum of April 8, 1994,
argued that petitioner’s settlement proceeds from the State Farm
class action lawsuit remedied a tort-like injury and were
excluded from gross income under section 104(a)(2), pursuant to
Rev.…
IRCCourt RulingsJul 6, 1998
request form dated October
27, 1994, petitioner elected to receive payment of her entire
account balance in the form of Gillette common stock plus the cash value of any fractional shares of such stock. As of
September 30, 1994, the account had 15.1473 shares of ESOP stock
which were convertible into 302.946 shares of G…
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…
IRCCourt RulingsSep 3, 1998related by meaning
…his Court under substantially identical circumstances. See
Steel Balls, Inc. v. Commissioner
, T.C. Memo. 1995-266, affd.
without published opinion 89 F.3d 841 (8th Cir. 1996).
6
We
rejected the same argument presented herein and concluded that
respondent's position was clearly supported by the statute and
regulations.…
IRCCourt RulingsJun 18, 1997related by meaning
… years in issue, and all
Rule references are to the Tax Court Rules of Practice and
Procedure.
T.C. Memo. 1997-277
UNITED STATES TAX COURT
MARGARET M. MERKER, Petitioner v
.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 26855-95. Filed June 18, 1997.
Margaret M. Merker, pro se.
Marjory A. Gilbert
, for respon…
IRCCourt RulingsOct 11, 1995★ strong match
T.C. Memo. 1995-492
UNITED STATES TAX COURT
GLENN L. WITTSTADT, JR. AND LYNNE M. WITTSTADT, Petitioners v
.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7123-93. Filed October 11, 1995.
Robert G. Cassilly
, for petitioners.
Alan R. Peregoy
, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Jud…
IRCPrivate Letter RulingsMar 3, 2000related by meaning
…C:EBEO:4
TL-N-4712-99
UILC: 419.00-00
INTERNAL REVENUE SERVICE NATIONAL OFFICE FIELD SERVICE ADVICE
MEMORANDUM FOR
FROM: Assistant Chief Counsel (Employee Benefits and Exempt
Organizations) CC: EBEO
SUBJECT:
This Field Service Advice is in res ponse to your memorandum dated October 5,
1999. Field Service Advice is not …
IRCCourt RulingsMar 24, 2000
…gage
Interest Statement reporting the payment of $8,189.68 in deductible mortgage interest. For the 1994 taxable year,
Transworld Mortgage Corp. issued petitioner and Adrianna a Form
1098 Mortgage Interest Statement reporting the payment of
$7,386.58 in deductible mortgage interest.
After the trial, the record remained…
IRCPrivate Letter RulingsAug 27, 1999related by meaning
…Number: 199934002
Release Date: 8/27/1999
INTERNAL REVENUE SERVICE
NATIONAL OFFICE TECHNICAL ADVICE MEMORANDUM
Taxpayer's Name:
Taxpayer's Address:
Taxpayer's Ident. No.:
Taxable Years at Issue:
Date of Conference:
Legend
:
Taxpayer =
Plan =
Trust Agreement =
ISSUES
:
(1) Whether, under the rules of section 461 of the …
IRCCourt RulingsDec 19, 1995
…fer Refund does not constitute a qualified total
distribution. See Wittstadt v. Commissioner
, T.C. Memo. 1995492; Humberson v. Commissioner
, T.C. Memo. 1995-470; Pumphrey v.
Commissioner
, T.C. Memo. 1995-469 ; Adler v. Commissioner
, T.C.
Memo. 1995-148; Dorsey v. Commissioner
, T.C. Memo. 1995-97; Brown
v. Commissi…