Summa holdings. 2219 Sawdust Rd Spring TX 77380 (281) 362-9977.
Summa Corporation was a holding company for the business interests of Howard Hughes after he sold the tool division of Hughes Tool Company in 1972. , formerly the Howard Hughes Corporation, is a real estate development and management company based in The Woodlands, Texas. C. 04/19/2024 Aug 15, 2011 · Summa Hong Kong Holdings Limited was incorporated on 15-AUG-2011 as a Private company limited by shares registered in Hong Kong. No. Commissioner— Substance Over Form May No Longer Prevail In 2015, the U. In 2001, the Benenson sons each set up a Roth IRA and made a nominal contribution. Summa Holdings, Inc. The company's filing status is listed as Merged and its File Number is D04514865 . Apr 7, 2017 · Summa Holdings Inc. R. It upheld the Commissioner's recharacterization of the transactions but not the accuracy-related penalty. 6 million in annual revenues, and employs approximately 4 people at this headquarters location and 1,604 total employees across all locations. Feb 20, 2024 · Toronto, Ontario--(Newsfile Corp. This business can be reached at (440) 838-4700 Summa International Holdings, Ltd. I. Kilcooley Holdings Ltd. competitors are Norton Enterprises, PCT International, Potomac Services LLC, and more. Commissioner. One of Akron's newest City Council members is uneasy about a Jan 9, 2001 · Free and open company data on Texas (US) company SUMMA HOLDINGS, INC. Report. makes $48,997 per year. It was formed in 2010 as a spin-off from General Growth Properties (GGP). Discover More. com . Summa Group was founded in 2006 organized as a perpetual holding company with permanent capital. , a corporation which is beneficially owned by him, purchased 3,000,000 common shares Feb 21, 2017 · In Summa Holdings, Inc. Feb 21, 2017 · Summa Holding, Inc. - is a diversified company with interest in Automotive, Financial & Real Estate. C. VIEWPOINT Apr 18, 2018 · Then they had their family owned manufacturing business Summa Holdings pay commissions on its exports which sent $5,182,314 to JC Export from 2002 to 2008. federal taxes, and the Tax Court affirmed. Summa Equity Publishes its 2023 Portfolio Report. , er en privatejet, international projekt udvikling virksomhed, fokuseret på at kommercialisere bevist, avancerede teknologier. Summa sale: HATCo, a new health care venture capital firm, to acquire health giant in Akron. employees are most likely to be members of the democratic Jan 15, 2019 · The taxpayers in Summa I appealed, and those appeals went to three different circuits because of the diverse residences of the taxpayers. v. and is located at 101 N Brand Blvd. THIS CAUSE was heard on the record from the United States Tax Court and was argued by counsel. § 7482(a). 's competitors and alternatives by exploring information about those companies. Lahinch Investments Ltd. 's annual revenue is $13. In 2017, the Sixth Circuit rendered its opinion in Summa Holdings v. ), является частной Summa Holdings Inc. The company's filing status is listed as Active and its File Number is 202461512014 . employees are Black or African American. Feb 16, 2017 · Summa Holdings and the Benensons challenged the Commissioner's action in the Tax Court. S Court of Appeals in Summa Holdings, Inc. specializes in Manufacturing - Lockers (not Refrigerated): Except Wood. Court records for this case are available from Orange County North Justice Center. Geographic location also impacts Summa Holdings, Inc. Summa International Holdings, Ltd. The Company facilitates technology transfer appropriate to market requirements. After careful consideration, we find the transaction violates neither the letter nor purpose of the relevant statutory provisions and therefore reverse the Tax Court's decision. The employer identification number (EIN) for Summa Holdings, Inc. The company's File Number is listed as 341533564. 16, 2017), (reversing T. 67%. Learn more about Summa Holdings, Inc. (who owned 23. The Registered Agent on file for this company is Jacob Coy G and is located at 160 E Airport Ave. - May 28, 2024) - Eric Sprott announces that today, 2176423 Ontario Ltd. 1 On May 15, 2019, the Sixth Circuit, upheld a transferee liability claim against shareholders of a Tennessee corporation while also clarifying its holding is Summa Holdings. The couple’s two children were the beneficiaries of the the Benenson Trust. 8223 Brecksville Rd # 100, Cleveland, OH, 44141-1361. Complete a blank sample electronically to save yourself time and money. Feb 27, 2024 · SUMMA HOLDINGS, INC. , (held by Jul 12, 2024 · EXCOLERE SUMMA HOLDINGS, LLC is a California Limited-Liability Company - Out Of State filed on March 20, 2024. employees are Hispanic or Latino. . Summa Health's 2021 Annual Report financial information. Summa Holdings is a company that manufactures industrial products. The company's filing status is listed as In Existence and its File Number is 0161141100 . This private company limited by shares has been operating for 12 years 347 days. It may signal a tilt-back on a pendulum that has swung pretty far to the government’s side in recent decades. Provider of comprehensive hospitality renovation management services – planning, procurement and project management – to the world's finest hotels, resorts and restaurants. HOLDINGS: [1]-The substance-over-form doctrine could not be used to recharacterize transactions between a domestic international sales corporation (DISC) and Roth IRAs based on the transactions' tax-minimizing motive. Summa Holdings and the Benensons challenged the Commissioner’s action in the Tax Court. or third party content. Oct 26, 2020 · On 10/26/2020 ANTHONY EMITT BROWN filed a Personal Injury - Motor Vehicle court case against SUMMA HOLDINGS INC in Orange County Superior Courts. is a corporation in Brecksville, Ohio. Commisioner of Internal Revenue Access additional case information on PACER Access the Case Summary and Docket Report to access additional information about this case on the US Court's PACER system. The company's filing status is listed as Permanently Revoked (12/1/2017) and its File Number is E0811032006-4. Jan 17, 2024 · Summa Health announced Wednesday that it had signed a letter of intent to be acquired by the company HATCo, which the venture capital firm General Catalyst owns. Feb 16, 2017 · The Sixth Circuit’s Summa Bomb-shell. (company number 0161141100), 25219 KUYKENDAHL RD STE 260, TOMBALL, TX, 77375-3438 Changes to our website — to find out why access to some data now requires a login, click here Summa International Holdings, Ltd. 1 weather alerts 1 closings/delays. , Boston, MA 02109. Oct 27, 2023 · SUMMA HOLDINGS, LTD. View John Apfeld’s profile on LinkedIn, a professional community of 1 billion members. 2017). (Summa), and its consolidated subsidiaries to JC Export, Inc. The Summa Group of Oppenheimer & Co. 0M in 2023. Feb 16, 2017 · At the end of 2018, to the dismay of the IRS and the Tax Court, the Second Circuit joined the First and Sixth in reversing the Tax Court’s decision in the Summa Holdings “substance over form” matter. Directions Advertisement. February 24, 2017. Summa Holdings. , is a privately held, international Project Development Enterprise, focused on commercializing proven, advanced technologies. Stu is a solo practitioner in Washington, D. is a California Stock Corporation - Ca - General filed on June 4, 2021. A large network of authorized Summa resellers worldwide is committed to guiding you in making a well-founded choice and are trained to offer high-quality service. News. JC Holding paid a 33% income tax on the dividends, then distributed the balance as a dividend to its shareholders, the Benensons' two Roth IRAs. Howard Hughes Holdings Inc. Our team has worked with nearly every major hotel operating company, specializing in luxury, boutique and upscale hotel projects. Akron councilman envisions pathway for Summa Health to avoid venture capital acquisition -- Jan. The most common ethnicity at Summa Holdings, Inc. The company's filing status is listed as Term(Auto Ar/$) Corp-No Report And/Or Fees and its File Number is 0621922. Complete contact info, phone number and all products for this location. Before: SUHRHEINRICH, SUTTON, and McKEAGUE, Circuit Judges. salary in the United States is $48,997 per year. The company's filing status is listed as Inactive and its File Number is P97000086384 . 16-1712, CA6 reversed the Tax Court in case involving transactions involving a Domestic International Sales Corporation (DISC) and a Roth IRA should be recharacterized as being a method of making impermissibly large contributions to the Roth IRA. (CCH) 1612 (2015). 18% of the company in 2008) and the James Benenson III and Clement Benenson Trust Feb 17, 2017 · A Sixth Circuit panel in the case of Summa Holdings Inc. 10% of Summa Holdings, Inc. §§ 6662, 6662A. What might that mean for medical care? Our columnist Brent Larkin has Apr 25, 2024 · The average Summa Holdings, Inc. Summa Holdings, which has its principal place of business in Ohio, challenged that decision in our court. Most of its holdings are focused on several master-planned communities. Summa, a 40+ year internationally recognized planning, procurement and project management firm strives to be the best on every level. And, because nothing takes the place of hands-on involvement – both in terms of impact and personal satisfaction – we offer our employees and talent ways to get personally Jul 27, 2015 · Summer Ayers LePree In Summa Holdings Inc. In 2001, the Benensons sons each set up a Roth IRA and made a nominal contribution. Companies from all over the world use our cutting solutions for products in th Jun 29, 2015 · In respondent's motion for partial summary judgment respondent contends that payments made by petitioner Summa Holdings, Inc. Summa is a manufacturer of innovative cutting equipment that helps companies and people to finish their applications to the highest standards. Their last reported 13F filing for Q1 2024 included $183,077,123 in managed 13F securities and a top 10 holdings concentration of 82. 10077 Grogans Mill Rd Suite 455 The Woodlands, TX 77380. (“Summa”) was a C corporation incorporated in Delaware. 26 U. A husband and wife, together with a family trust (“Benenson Trust”), owned shares of Summa. The best manufacturing companies to work for in Brecksville, OH are Summa Holdings, Inc. Aug 15, 2011 · Registration No. S. payroll managers is $88,163 per year. Jun 29, 2015 · These consolidated cases are before the Court on respondent's motion for partial summary judgment and petitioners' cross-motion for summary judgment. This organization is engaged in importing and exporting activities at this facility. Its two largest shareholders are James Benenson, Jr. The taxpayers had combined two tax strategies, each created and intended by Congress to allow There are 6 companies that have an address matching C/O Malu Bernaldo - Summa Holdings, Inc. Jun 25, 2021 · Below is a summary of the Summa and Mazzei cases: Summa Holdings. is a Massachusetts Foreign Corporation filed on December 14, 2009. , has provided Project and Construction Management services for over 3000 apartment and townhouse units, and over 200,000 square feet of commercial space. Zippia's data science team found the following key financial metrics about Summa Holdings, Inc. The Registered Agent on file for this company is Asatur Keymetlyan and is located at 2500 E Foothill Blvd Unit 417, Pasadena, CA 91107. Virksomheden fremmer teknologioverførsel passende til markedets behov. Comm’r of Internal Revenue Page 5 Summa Holdings is the parent corporation of a group of companies that manufacture a variety of industrial products. No paper. pays $23. Commissioner, 848 F. (HATCo), the health care company that plans to buy Summa. Summary. E. : 1657855 SUMMA HONG KONG HOLDINGS LIMITED is a live company incorporated on 15 August 2011 (Monday) in Hong Kong as a private company limited by shares entity. The IRS argued that dividends from the DISC that were Summa International Holdings, Ltd. The companies are Winthrop Downscorales Inc, Winthrop Downscrescent Park Inc, Winthrop Downslinks Green Inc, Winthrop Downs Links Green LLC, Winthrop Downs Tejas Trail LLC, and Winthrop Downs LLC. May 30, 2024 · SUMMA HOLDINGS, LLC is a California Limited-Liability Company - Ca filed on August 31, 2015. More. Is Summa losing money? Summa was trending toward an operating loss in 2023, posting a $7 million loss Read the full story here. 16-1712 Summa Holdings v. Get the latest business insights from Dun & Bradstreet. Get a direct or competing quote. 16-1712 (Feb. of Canonsburg, PA. In Summa Holdings v. Commissioner (“Summa II”), 848 F. The Registered Agent on file for this company is Dainel E Legaye and is located at 2002 Timberloch Dr. is not your typical financial advisor group offering wealth management services. Search our database of over 100 million company and executive profiles. Comm'r, 109 T. It's multiple campuses serve as an academic community teaching resource for the Northeast Ohio Medical University and hosts 11 residencies and 7 fellowship programs. S umma International Holdings, Ltd. - specializes in property development within the continental United States. , 848 F. Shareholders are primarily wealthy family offices across Texas with few institutional investors. is a Texas Domestic For-Profit Corporation filed on January 9, 2001. No software installation. 2021: Year In Review Feb 7, 2024 · SUMMA HOLDINGS CORPORATION is a Virginia Domestic Corporation filed on August 10, 2004. , Petitioner-Appellant, v. DELAWARE CORPORATION: WRITE REVIEW: Address: 2711 Centerville Road Suite 400 Wilmington, DE 19808: Registered Agent: The Prentice-Hall Corporation System, Inc. Apr 5, 2024 · The average salary for Summa Holdings, Inc. In 2001, each of the two children established a Roth I. Commissioner has validated a new dimension in the use of the IC-DISC vehicle for long-term tax planning and wealth building. M. Feb 16, 2017 · Summa Holdings paid commissions to JC Export, which distributed the money as a dividend to JC Holding, its sole shareholder. The Registered Agent on file for this company is Legalzoom. Feb 16, 2017 · See id. While Mazzei was still pending in the Tax Court, the Sixth Circuit reversed the Summa I decision. May 28, 2024 · Toronto, Ontario--(Newsfile Corp. Find out what it is like to work at manufacturing companies big and small across Brecksville and find the right place to work for. , Venice, FL 34285. Commissioner, No. Summa Holdings, Inc Mar 31, 2024 · Summa Corp. Its holdings included casino hotels, aviation businesses, and television channels. salaries. It's company registration number is: 1657855. The company's filing status is listed as Forfeited - Ftb and its File Number is 200633310015 . Summa and Health Assurance Transformation Corporation (HATCo) today announced they have signed a non-binding letter of intent outlining HATCo’s planned Summa Health System is located in Northeast Ohio. Commissioner, the Sixth Circuit has reversed the Tax Court to hold that the IRS erred in applying the substance-over-form doctrine to recharacterize certain transactions involving Roth IRAs and a domestic international sales corporation (DISC) for a family-owned company. ,(Summa международных холдингов, S. The company's filing status is listed as Active and its File Number is 4749356 . Companies from all over the world use our cutting solutions for products in the printing, signage, display, apparel and packaging industries. is 341533564. COMMISSIONER OF INTERNAL REVENUE, Respondent - Appellee. Summa Holdings was the parent corporation of a group of family companies owned by the Benenson family. Summa Holdings is estimated to generate $441. In respondent's motion for partial summary judgment respondent contends that payments made by petitioner Summa Holdings, Inc. was founded in 1983. We welcome back guest blogger Stu Bassin. 11% of Summa Holdings, Inc. SUMMA HOLDINGS, INC. View company leaders and background information for Summa Holdings, Inc. after extensive research and analysis. is White (66%). Transforming the world with our investments. Today he talks about Summa Holdings v Commissioner, where the Sixth Circuit disagreed with the IRS and Tax Court’s applying a substance over form analysis. - February 20, 2024) - Eric Sprott announces that, on February 19, 2024, 1,000,000 common share purchase warrants (Warrants) of Summa Silver Corp. Comm'r of Internal Revenue: fill, sign, print and send online instantly. Feb 2, 2017 · SUMMA HOLDINGS, INC. payroll manager salaries range between $64,000 to $121,000 per year. The average employee at Summa Holdings, Inc. 2219 Sawdust Rd Spring TX 77380 (281) 362-9977. Securely download your document with other editable templates, any time, with PDFfiller. who specializes in tax controversy work. The company is Live now. Resigned. taxnotes. The Registered Agent on file for this company is Corporation Service Company and is located at 84 State St. For more Tax Notes content, please visit www. Ste. Filing Date: April 26, 1983: File Number: 2007502: Contact Us About The Company Profile For Summa Holdings, Inc. Apr 16, 2024 · Summa Group was founded in 2006 organized as a perpetual holding company with permanent capital. 56 an hour on average. . · Location: Canning · 99 connections on LinkedIn. Jan 18, 2024 · Tom Campanella, the health care executive in residence at Baldwin Wallace University, is much more bullish – both about the possibilities at Summa and about Dr. 05/15/2024. payroll managers earn 2% more than the national average salary for payroll managers of $86,147. Summa Holdings Inc | 150 followers on LinkedIn. of Cleveland, OH. See a problem? Let us know Find company research, competitor information, contact details & financial data for SUMMA HOLDINGS, INC. , has a specialty in i ntegrated development of Eco-Industrial Parks with Manufacturing using recycled products and Industrial Symbiosis using Advanced Technologies. Jul 21, 2023 · Summa Holdings, Inc. salaries range between $25,000 a year in the bottom 10th percentile to $94,000 in the top 90th percentile. is a large advisory firm with 56 clients and discretionary assets under management (AUM) of $266,092,975 (Form ADV from 2024-03-18). was incorporated in 1983 and is based in Brecksville, Ohio. Ranked as one of the top financial advisors in the United States by Barron’s, Forbes and other leading financial publications, The Summa Group is experienced in serving those with considerable assets in transition due to a business sale, divorce or other large liquidity Established in 1984, Summa Management / a Division of Summa Holdings Inc. 0M. Under traditional construction techniques, all building materials, process equipment and facility components are collected at a site and assembled. 3d 779 (6th Cir. is a Florida Domestic Profit Corporation filed on October 7, 1997. JUDGMENT On Appeal from the United States Tax Court. , Petitioner - Appellant, v. Aug 14, 2018 · Summa Holdings v. The Registered Agent on file for this company is C T Corporation System and is located at 330 N Brand Blvd Ste # 700, Glendale, CA 91203. The Registered Agent on file for this company is . The Sixth Circuit’s Experience: Summa Holdings Inc. The Registered Agent on file for this company is Thomas & Libowitz, P. Marc Harrison, who leads Health Assurance Transformation Corp. Jun 1, 2016 · Summa Holdings, Inc. Claim this business (281) 362-9977. A. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Who is Summa Holdings. SUMMA HOLDINGS INC specializes in: Offices of Holding Companies, N. Changing Demographics. Summa International Holdings Ltd. account and both Mar 3, 2024 · SUMMA CARE HOLDINGS, INC. Includes Hospital Year End Data, SummaCare Total Members, and Total Summa Revenue for 2021. 2 While the Summa Holdings discussion is certainly interesting, the Hawk case offered a valuable SUMMA HOLDINGS, INC. Memo 2015-119). has 50 employees, and the revenue per employee ratio is $260,000. in May 1993. - is a commercial landlord & property management company. 200, The Woodlands, TX 77380. 3d 779. ("Carbon"), an Australian corporation specializing in underground coal gasification (UCG) technology, and Plaintiff Summa Resource Holdings, LLC ("Summa"), a California hedge fund. From 1986 to 2009 we specialized in large multi-family residential projects, renovations, health care and concrete Find company research, competitor information, contact details & financial data for Summa Holdings, Inc. Comm’r of Internal Revenue, a unanimous panel reversed the judgment of a United States Tax Court and rejected the Tax Commissioner’s attempt to reclassify a series of transactions which had originally allowed two taxpayers to avoid Roth IRA contribution limits and lower their tax obligations. §§ 995(g) and 408A permitted the Roth Mar 14, 2024 · The most common ethnicity at Summa Holdings, Inc. JC Holding had to pay corporate income Feb 16, 2017 · Summa Holdings paid commissions to JC Export, which distributed the money as a dividend to JC Holding, its sole shareholder. 11th Floor, Glendale, CA 91203. Jul 1, 2024 · SUMMA HOLDINGS, INC. Summa has a key office in the United States (Beverly), its laser division in the United Kingdom (Nottingham) and Summa representation in Asia. (Summa), and its consolidated Summa seeks to make a material positive impact in the communities we serve beyond the difference we make for our talent and customers through our unique business model. Summa Holdings is a C corporation and the parent of a Summa Holdings, Inc. Memo 2015-119, the Tax Court recharacterized an exporter's deductible commission payments made to an IC-DISC (interest charge Free Business profile for SUMMA HOLDINGS INC at 8223 Brecksville Rd, Brecksville, OH, 44141-1361, US. 07/10/2024. Jan 17, 2024 · Summit County’s largest employer and hospital system has agreed to become a guinea pig of sorts for a new venture capital company aimed at transforming health care through technology. and more. It offers non-metallic ducts, lubrication systems, personal safety products, helical gears, gearbox assemblies, splined gears, and related components. 23, 2024. Commissioner, T. Tax Court applied the longstanding “substance over form” principle to prevent a shifting of value to Roth IRAs, and recharacterized a transaction involving a domestic international sales corporation (DISC) to prevent an abusive transaction. Tralee Holdings Inc. Apr 3, 2024 · SUMMA HOLDINGS, LLC is a Nevada Domestic Limited-Liability Company filed on November 3, 2006. , Promerus, Applied Medical Technology Inc. Com, Inc. Try Summa Holdings, Inc. Do whatever you want with a Summa Holdings, Inc. The company's filing status is listed as Terminated and its File Number is 201524410439 . Summa Equity has sold its shares in Olink. Our mission is to deliver innovative solutions that eliminate complexity in cutting Summa is a manufacturer of innovative cutting equipment that helps companies and people to finish their applications to the highest standards. SUMA is working to empower +1 million Small Businesses in Latin America with a simple and intuitive financial management platform that allows entrepreneurs to gain visibility and control of their businesses. Portfolio Companies May 5, 2016 · This action arises out of a Share Sale Agreement (the "Agreement") between Defendant Carbon Energy, Ltd. employees are most likely to be members of the democratic May 29, 2019 · After the Summa Holdings case, the substance over form doctrine was left with a significant black eye by the Sixth Circuit. It upheld the Commissioner’s recharacterization of the transactions but not the accuracyrelated penalty. In 2017, the Sixth Circuit issued its opinion in Summa Holdings v. The decision in Summa Holdings was a somewhat rare rebuke of the Commissioner’s ever-expanding use of the substance-over-form doctrine. Summa Group seeks to partner with proven managers and work closely with them to build industry leading companies over a long hold Jan 18, 2024 · The non-profit Summa Health – one of the best known institutions in Summit County -- has been bought by a for-profit company. is a Maryland Domestic Corporation filed on October 7, 1996. On any device & OS. Mar 24, 2024 · SUMMA MED HOLDINGS, LLC is a California Limited-Liability Company - Out Of State filed on November 22, 2006. (JC Export), during 2008 were not domestic international sales corporation (DISC) commission payments but dividends to Summa's shareholders followed by The company was formerly known as Arrowhead Holdings Corporation and changed its name to Summa Holdings, Inc. Inc. peak revenue was $13. Jun 20, 2018 · The February 2016 ruling in favor of the taxpayer by the U. Id. Find company research, competitor information, contact details & financial data for Summa Equity Holding AB of Stockholm, Stockholm. EIN for organizations is sometimes also referred to as taxpayer identification number or TIN or simply IRS Number. In these three related appellate cases, the IRS sought to recharacterize millions of dollars that had been paid […] Modular Construction. Summa Holdings was the parent corporation of a group of family companies owned by the Benensons. dk gs ve sy wg we uc ed ss xy