IRCCourt RulingsJun 20, 2001
1995. We ruled that it
was then too late to raise that issue. Even if we had allowed
petitioner to raise the issue, he did not show he was entitled to deduct car and truck expenses for 1995. At trial, he testified
that he had a mileage log that showed that he used the truck 100
percent for business in 1995. However, he…
IRCCourt RulingsAug 25, 1997★ strong match
…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 …
IRCCourt RulingsJul 14, 2005related by meaning
ll other agreements between the parties. The
parties stipulate that neither of them has made any
representations with respect to the subiect matter of this Agreement or any representations * * * except such
representations as are specifically set forth herein
and each of the parties hereto acknowledges that he or
they …
IRCCourt RulingsOct 11, 1995★ strong match
…
liable for the deficiency that respondent determined.
- 7 -
8
See Humberson v. Commissioner
, T.C. Memo. 1995-470;
Pumphrey v. Commissioner
, T.C. Memo. 1995-469 ; Dorsey v.
Commissioner
, T.C. Memo. 1995-97; Brown v. Commissioner
, T.C.
Memo. 1995-93; Hoppe v. Commissioner
, T.C. Memo. 1994-635;
Hamilton v. Commissio…
IRCCourt RulingsOct 3, 1995★ strong match
402(e)(1));
Hoppe v. Commissioner
, T.C. Memo. 1994-635 (same); Pumphrey v.
Commissioner
, T.C. Memo. 1995-469 (same); see also Dorsey v.
Commissioner , T.C. Memo. 1995-97 (addressing whether a taxpayer
had received the "balance to the credit" in the context of
whether a Transfer Refund distribution qualified for tax-f…
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…
Rev. Proc. 2013-5 — Technical advice. Revised procedures are provided for furnishing technical advice to area managers and appeals office by the Office of the Division Commissione… IRCRevenue ProceduresJan 2, 2013related by meaning
or documents to which § 6104 (document open to public inspection) applies, as described in section 10.03.
Taxpayer may protest deletions not made
.05 After receiving the notice under § 6110(f)(1) of intention to disclose the TAM, the taxpayer may protest the disclosure of certain information in it. The taxpayer must s…
IRCCourt RulingsJul 2, 2002
…
by the first deed of trust in favor of Great Western. The deed
was executed by David on August 11, 1995, and by Stephanie on August 21, 1995. The fair market value of the Atascadero
property was $207,500 at the time the deed was executed. The
outstanding balances on the loans from Great Western and
petitioner’s profit…
IRCCourt RulingsAug 30, 1999
…s unable to borrow against the
marital residence. The only funds available to petitioner in
January 1995 consisted of approximately $33,000 on deposit in two
IRA's that he maintained at BayBank. The foregoing financial
situation with respect to Mr. Czepiel did not change over the
period January 1995 through July 1995.
…
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…
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 (…
91 FR 40954 — Improvements to Rules on Recoupment of Benefit Overpayments PBGCProposed Rules (FR)Proposed Jul 6, 2026
…0
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
07/01/1995
09/01/1995
4.75
09/01/1995
10/01/1995
5.00
10/01/1995
12/01/1995
4.75
12/01/1995
02/01/1996
4.50
02/01/1996
04/01/1996…
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 RulingsJan 31, 2001
…e, therefore, find that
Vanguard intended to name petitioner as recipient of the
Form 1099R.
During 1995, and in accordance with the supplemental final
judgment, petitioner paid Ms. Hodson $3,000 in cash.
By check dated December 21, 1995 (the check), Vanguard
Fiduciary Trust Co. (Vanguard) paid $23,192.18 to the order …
IRCCourt RulingsOct 19, 2010related by meaning
… •
warnings that he was in danger of being penalized. For example,
in Mathews v. Commissioner, T.C. Memo. 2005-84, we told
petitioner:
"Even though the filing of the petition resulted in
respondent's concession of the sec. 72(t) additional tax,
IRCCourt RulingsNov 25, 2009related by meaning
t affect the tax treatment
- 5
under the Internal, Revenue Code . See sec . 7701(j)(5) ("No
provision of law not contained in this title [the internal Revenue Code] shall apply for purposes of determining the
treatment under this title of the Thrift Savings Fund or any
contribution to, or distribution from, such Fund .…
IRCCourt RulingsApr 12, 2000
itioner in taxable years 1995
and 1996 are includable in gross income. We hold they are. (3)
Whether individual retirement account (IRA) distributions received by petitioner in taxable years 1995 and 1996, as well as
pension and annuity distributions received by petitioner in
taxable year 1996, are includable in gross …
IRCCourt RulingsOct 17, 1995related by meaning
…r discovery
until the case was recalled for trial at a special session held
20
5
Petitioner filed a Memo to the Court on May 23, 1994,
requesting that the Court order respondent to produce and turn
over to petitioner documents relating to the examination of
petitioners' returns. We do not recognize this Memo as a forma…
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 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.…