§1106

Joseph R. Rollins, Petitioner T.C. Memo. 2004-260 · 2004

§ 1106(a)(1)(D) [sec. 4975(c)(1)(D)]." 963 F.2d at 1010. The Court of Appeals summarized as follows the parties' contentions on that issue, and the Court of Appeals' conclusions, idem.: Etter [the plan participant] argues that Pease and Miller [the plan trustees] benefitted from the Plan's investment in that they secured various tax advantages whil

Flahertys Arden Bowl, Inc., Petitioner 115 T.C. No. 19 · 2000

section 1106(a)(1)(B), except that the term “disqualified person” is changed to “a party in interest”. A disqualified person and a party in interest are defined as, inter alia, a “fiduciary”. Sec. 4975(e)(2)(A); ERISA sec. 3(14)(A), 29 U.S.C. sec. 1002(14)(A). Section 4975(e)(2)(G) and ERISA section 3(14)(G), 29 U.S.C. 1002(14)(G), further provide

Neil M. Baizer, Petitioner T.C. Memo. 1998-36 · 1998

502(i) provides the following: In the case of a transaction prohibited by section 1106 of this title by a party in interest with respect to a plan to which this part applies, the Secretary may assess a civil penalty against such party in interest.

Lear Eye Clinic, Ltd., An Arizona Professional Corporation, Petitioner 106 T.C. No. 23 · 1996

1106, 100 Stat. 2085, 2424. 10 We begin with the presumption that respondent's determination is correct, and petitioners have the burden of proving otherwise. Rule 142(a); Welch v. Helvering, 290 U.S. 111, 115 (1933); Dellacroce v. Commissioner, 83 T.C. 269, 279-280 (1984). Deductions and credits are a matter of legislative grace, and petitio

Lear Eye Clinic, Ltd., Petitioner 106 T.C. No. 23 · 1996

1106, 100 Stat. 2085, 2424. 10 We begin with the presumption that respondent's determination is correct, and petitioners have the burden of proving otherwise. Rule 142(a); Welch v. Helvering, 290 U.S. 111, 115 (1933); Dellacroce v. Commissioner, 83 T.C. 269, 279-280 (1984). Deductions and credits are a matter of legislative grace, and petitio

Roblene, Inc., Petitioner T.C. Memo. 1999-161 · 1999

Howard E. Clendenen, Inc., Petitioner T.C. Memo. 1998-318 · 1998

Janpol v. Commissioner 101 T.C. 518 · 1993

Citrus Valley Estates, Inc. v. Commissioner 99 T.C. 379 · 1992

Martin Fireproofing Profit-Sharing Plan & Trust v. Commissioner 92 T.C. 1173 · 1989

Zaentz v. Commissioner 90 T.C. 753 · 1988

Diamond Gardner Corp. v. Commissioner 38 T.C. 875 · 1962

Edwin J. Schoettle Co. v. Commissioner 3 T.C. 712 · 1944

Robert A. Sears v. Joseph H. Badami 734 F.3d 810 · Cir.

Bonnie Fish v. Greatbanc Trust Company 749 F.3d 671 · Cir.

Terry Ellis v. Commissioner of IRS 787 F.3d 1213 · Cir.

Jeffrey Perelman v. Raymond Perelman 793 F.3d 368 · Cir.

Thomas Perez, Secretary v. Herbert Bruister 823 F.3d 250 · Cir.

Bodine v. Employers Casualty Co. 352 F.3d 245 · Cir.

Kelley v. Fidelity Management Trust Co. 829 F.3d 55 · Cir.

Tim Brundle v. Wilmington Trust, N.A. 919 F.3d 763 · Cir.

Tim Brundle v. Wilmington Trust, N.A. · Cir.

Latasha Davis v. Washington Univ. in St. Louis 960 F.3d 478 · Cir.

Milgram v. ORTHOPEDIC ASSOC. DEFINED CONTRIBUTION 666 F.3d 68 · Cir.

Chao v. Hall Holding Co. 285 F.3d 415 · Cir.

Benefits Committee of Saint-Gobain Corp. v. Key Trust Co. of Ohio, N.A. 313 F.3d 919 · Cir.

David T. Hunter (99-3620) Robert Allison (99-3623) v. Caliber System, Inc., F/k/a Roadway Services, Inc. 220 F.3d 702 · Cir.

Chao v. Hall Holding Company, Inc. 285 F.3d 415 · Cir.

Benefits Committee Of Saint-Gobain Corporation v. Key Trust Company Of Ohio, N.A. 313 F.3d 919 · Cir.

Walter Dean v. National Production Workers Un 46 F.4th 535 · Cir.

Andrew Albert v. Oshkosh Corporation 47 F.4th 570 · Cir.

Joseph Henry v. Champlain Enterprises, Inc. 445 F.3d 610 · Cir.

National Security Systems, Inc. v. Iola 700 F.3d 65 · Cir.

Henry v. Champlain Enterprises, Inc. 445 F.3d 610 · Cir.

Gray v. Citigroup Inc. 662 F.3d 128 · Cir.

Milgram v. Orthopedic Associates Defined Contribution Pension Plan 666 F.3d 68 · Cir.

Haley v. TIAA · Cir.

Laura Divane v. Northwestern University · Cir.

Julie Su v. Brian Bowers 89 F.4th 1169 · Cir.

Cunningham v. Cornell University 86 F.4th 961 · Cir.

Julie Su v. Brian Bowers · Cir.

43 Citing Cases

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