Lear Eye Clinic v. Commissioner
United States Tax Court
Held, for purposes of determining the limitation under sec. 415(b), I.R.C., on benefits of a plan, the term "service with the employer" shall include service with businesses that antedate the plan sponsor where the transition results in a mere technical change in the employment relationship and continuity otherwise exists in the substance and administration of the business.
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Held, for purposes of determining the limitation under sec. 415(b), I.R.C., on benefits of a plan, the term "service with the employer" shall include service with businesses that antedate the plan sponsor where the transition results in a mere technical change in the employment relationship and continuity otherwise exists in the substance and administration of the business. Held, further, in applying the foregoing to Lear, service with a sole proprietorship, which was incorporated and subsequently sponsored the plan, will count as service with the employer. Held, further, in Brody…
1Opinion of the Court
SUPPLEMENTAL FINDINGS OF FACT AND. OPINION
Clapp, Judge:
These cases are before, the Court on remand from the U.S. Court of Appeals for the Ninth Circuit for further consideration consistent with that court’s opinion. Citrus Valley Estates, Inc. v. Commissioner, 49 F.3d 1410 (9th Cir. 1995), affg. in part and remanding in part 99 T.C. 379 (1992). Subsequent to the remand of these cases, the parties filed a stipulation of facts (supplemental stipulation of facts) and briefs relating to the issue on remand.
The issue for decision on remand is whether the plan participants properly counted their…
2Cases cited28 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Firestone Tire & Rubber Co. v. BruchSupreme Court of the United States · 1989
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
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3Cited by2 opinions
- Lear Eye Clinic v. CommissionerUnited States Tax Court · 1996
- Lear Eye Clinic, Ltd. v. CommissionerUnited States Tax Court · 1996