Legal Opinion
Rhoades, McKee & Boer v. United States
Court of Appeals for the Sixth Circuit
Decided January 10, 1995No. 93-2052PublishedCited by 6 opinions
1Opinion of the Court
BOYCE F. MARTIN, Jr., Circuit Judge.
The Commissioner appeals the district court’s decision allowing tax deductions for contributions to an individual defined benefit pension plan. The district court found that the actuarial assumptions used in creating the plan were reasonable in the aggregate and were the actuaries’ best estimate. We reverse that decision.
In 1984, the law firm of Rhoades, McKee, Boer, Goodrich & Titta created an individual defined benefit plan for one of its partners, Dale Rhoades. This type of plan differs from a traditional pension plan in that it specifies the benefits…
2Cases cited3 opinions
- Vinson & Elkins, J. Evans Attwell, Tax Matters Partner v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1993
- Wachtell, Lipton, Rosen & Katz, David M. Einhorn, Tax Matters Partner v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1994
- Rhoades, McKee, & Boer v. United StatesDistrict Court, W.D. Michigan · 1993
3Cited by6 opinions
- Chicago Truck Drivers, Helpers & Warehouse Workers Union (Independent) Pension Fund v. CPC Logistics, Inc.Court of Appeals for the Seventh Circuit · 2012
- Manhattan Ford Lincoln, Inc. v. UAW Local 259 Pension FundDistrict Court, D. New Jersey · 2018
- Milliman, Inc. v. Maryland State Retirement & Pension SystemCourt of Appeals of Maryland · 2011
- Citrus Valley Estates, Inc. v. Commissioner Internal Revenue Service, Citrus Valley Estates, Inc. v. Commissioner Internal Revenue Service, Robert J. Davis Janice A. Davis v. Commissioner Internal Revenue Service, Old Frontier Investment, Inc., of Arizona v. Commissioner Internal Revenue Service, Robert Stephan, Jr. v. Commissioner Internal Revenue Service, Boren Steel Consultants, Inc. v. Commissioner Internal Revenue Service, Boren Steel Consultants, Inc. v. Commissioner Internal Revenue Service, Lear Eye Clinic, Ltd., an Arizona Professional Corporation v. Commissioner Internal Revenue Service, Lear Eye Clinic, Ltd., an Arizona Professional Corporation v. Commissioner Internal Revenue Service, Arizona Orthopedic Institute of Traumatic and Reconstructive Surgery, P.C. v. Commissioner Internal Revenue Service, Jonathan R. Fox Renee K. Fox v. Commissioner Internal Revenue Service, Brody Enterprises, Inc. v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1995
- Rhoades, Mckee & Boer v. United StatesCourt of Appeals for the Sixth Circuit · 1995
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