§206

DIST. Alfred E. Gallade, Petitioner 106 T.C. No. 20 · 1996

Pursuant to ERISA section 201(2), the antialienation rule of ERISA section 206(d)(1) does not apply to “a plan which is unfunded and is maintained by an employer primarily for the purpose of providing deferred compensation for a select group of management or highly compensated employees”; i.e., a “top hat” plan.

Family Chiropractic Sports Injury & Rehab Clinic, Inc., Petitioner · 2016

and ERISA section 206(d)(1), which state that a pension plan will not be qualified ifits benefits can be assigned or alienated.

Bohdan Senyszyn & Kelly L. Senyszyn, Petitioners · 2013

Petitioners' arguments that the notice was based on a report prepared by the IRS Criminal Investigation Division while pursuing an indictment under section 7206(1), a charge that was apparently dropped by the time Mr.

Daniel & Reizel Stern, Petitioner T.C. Memo. 2012-204 · 2012

In particular, section 151(c) allows an exemption for each individual who is the taxpayer's dependent as defined in section 152.' In order for a child to qualify as a dependent various requirements must be satisfied.

Nield & Linda Montgomery, Petitioner 127 T.C. No. 3 · 2006

- 22 - The remainder of section 16(b) provides that an issuer or any shareholder of the issuer .may bring suit against an insider to recover any profit realized by the insider on any purchase and sale, or any sale and purchase, of any equity security of such issuer within any period of less than 6 months .

John M. & Rebecca A. Dunaway, Petitioner 124 T.C. No. 7 · 2005

Interpreting section 206 of the Revenue Act of 1926, ch.

Rowland G. & Valerie J. Pilaria, Petitioner T.C. Memo. 2002-230 · 2002

19, 38, allowing older taxpayers to exclude from gross income a portion of the gain realized on the sale or exchange of a principal residence. B. Section 1034 Section 1034, Rollover Of Gain On Sale Of Principal Residence, provides in pertinent part: SEC. 1034(a). Nonrecognition of Gain.-–If property (in this section called “old r

Larick A. Hill and Fawni Little, a.k.a. Fawni Hill, Petitioners T.C. Memo. 1996-179 · 1996

at issue to be child support. Petitioners contend the stipulation re modification of judgment of dissolution must be construed against James Little because his advisers drafted it. Cal. Civil Code sec. 1654 (West 1985); 2 Restatement, Contracts 2d, sec. 206 (1981); 4 Williston, A Treatise on the Law of Contracts, sec. 621 (3d ed. 1961). We disagree. An agreement is construed against its - 20 - drafters only to resolve ambiguities in the agreement. Williston, supra. The stipulation re modificati

The Last Best Beef, LLC v. Dudas 506 F.3d 333 · Cir.

USA V. FOREST KIRST · Cir.

Gallade v. Commissioner 106 T.C. 355 · 1996

Thompson v. Commissioner 89 T.C. 632 · 1987

United States v. DeCay 620 F.3d 534 · Cir.

Rodriguez v. United States 852 F.3d 67 · Cir.

United States v. Wells · Cir.

McCarthy v. Dun & Bradstreet Corp. 482 F.3d 184 · Cir.

Malouf v. SEC. & Exch. Comm'n 933 F.3d 1248 · Cir.

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

McCARTHY v. DUN & BRADSTREET CORPORATION 482 F.3d 184 · Cir.

Metrocorp, Inc., Petitioner · 2001

Metrocorp, Inc. v. Commissioner 116 T.C. 211 · 2001

Estate of Mapes v. Commissioner 99 T.C. 511 · 1992

Darby v. Commissioner 97 T.C. 51 · 1991

Rickel v. Commissioner 92 T.C. 510 · 1989

Metzger v. Commissioner 88 T.C. 834 · 1987

Hotel Equities Corp. v. Commissioner 65 T.C. 528 · 1975

Molbreak v. Commissioner 61 T.C. 382 · 1973

Perret v. Commissioner 55 T.C. 712 · 1971

Chartier Real Estate Co. v. Commissioner 52 T.C. 346 · 1969

Tanner v. Commissioner 45 T.C. 145 · 1965

Brewer-Fay Investment Co. v. Commissioner 39 T.C. 894 · 1963

Corey v. Commissioner 29 T.C. 360 · 1957

Mutual Shoe Co. v. Commissioner 25 T.C. 477 · 1955

Weil v. Commissioner 23 T.C. 424 · 1954

Charleston National Bank v. Commissioner 20 T.C. 253 · 1953

Weill v. Commissioner 17 T.C. 318 · 1951

Boissevain v. Commissioner 17 T.C. 325 · 1951

Tecumseh Coal Corp. v. Commissioner 17 T.C. 636 · 1951

Dreymann v. Commissioner 11 T.C. 153 · 1948

Sic v. Commissioner 10 T.C. 1096 · 1948

Laredo Bridge Co. v. Commissioner 7 T.C. 17 · 1946

Lurie v. Commissioner 4 T.C. 1065 · 1945

Monarch Cap Screw & Manufacturing Co. v. Commissioner 5 T.C. 1220 · 1945

Uni-Term Stevedoring Co. v. Commissioner 3 T.C. 917 · 1944

General Aniline & Film Corp. v. Commissioner 3 T.C. 1070 · 1944

Moore, Inc. v. Commissioner 4 T.C. 404 · 1944

United States v. Myers 136 F.4th 917 · Cir.

Roth Ex Rel. Beacon Power Corp. v. Perseus, LLC 522 F.3d 242 · Cir.

Kickham Hanley P.C. v. Kodak Retirement Income Plan 558 F.3d 204 · Cir.

Skiba v. Laher 496 F.3d 279 · Cir.

United States v. Witham 648 F.3d 40 · Cir.

United States v. Charles Barefoot, Jr. 754 F.3d 226 · Cir.

John Cottillion v. United Refining Co 781 F.3d 47 · Cir.

Roth v. Perseus L.L.C. · Cir.

Kickham Hanley P.C. v. Kodak Income Retirement Plan · Cir.

Skiba v. Laher · Cir.

In re 650 Fifth Avenue and Related Properties · Cir.

Fish v. Kobach 840 F.3d 710 · Cir.

Emilio Torres v. Salvatore Vitale 954 F.3d 866 · Cir.

State of TX v. USA 987 F.3d 518 · Cir.

United States v. Sabhnani 599 F.3d 215 · Cir.

Esden v. Bank of Boston 229 F.3d 154 · Cir.

United States v. Gloria Stevens and Thomas M. McLaughlin Joseph Gall 211 F.3d 1 · Cir.

Esden v. Bank Of Boston 229 F.3d 154 · Cir.

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

Campuzano v. Alavi Foundation 830 F.3d 66 · Cir.

Jill Hile v. State of Michigan 86 F.4th 269 · Cir.

Apache Stronghold v. USA 95 F.4th 608 · Cir.

Apache Stronghold v. USA · Cir.

72 Citing Cases