Feichtinger v. Commissioner
United States Tax Court
Petitioner, administrator of a defined benefit pension plan, seeks judgment, pursuant to sec. 7476, I.R.C. 1954, declaring that respondent's adverse determination letter with respect to qualification of the plan under sec. 401, I.R.C. 1954, is erroneous.
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Petitioner, administrator of a defined benefit pension plan, seeks judgment, pursuant to sec. 7476, I.R.C. 1954, declaring that respondent's adverse determination letter with respect to qualification of the plan under sec. 401, I.R.C. 1954, is erroneous. Respondent's adverse determination letter is based on certain plan language prescribing anticipation of cost-of-living increases as a basis for the actuarial assumptions by which a current year's contributions are determined. Held, respondent's determination is based upon correct application of valid criteria for disqualification of defined…
1Opinion of the Court
OPINION
Cohen, Judge: Petitioner is the plan administrator of the Consultants & Actuaries, Inc. Defined Benefit Pension Plan and brings this action for a declaratory judgment pursuant to section 7476 and Rule 211.1
This case was submitted to the Court without trial under Rule 122, and the parties have agreed that all jurisdictional requirements have been met. See sec. 7476(b) and Rule 210(c). The Consultants & Actuaries, Inc. Defined Benefit Pension Plan (the plan) was adopted on March 16, 1979, and a request for determination with respect to the qualified status of the plan was filed with the…
2Cases cited8 opinions
- United States v. CorrellSupreme Court of the United States · 1967
- Thompson v. CommissionerUnited States Tax Court · 1978
- Washington v. CommissionerUnited States Tax Court · 1981
- State of Washington v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1982
- BBS Associates, Inc. v. CommissionerUnited States Tax Court · 1980
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3Cited by5 opinions
- Buzzetta Constr. Corp. v. CommissionerUnited States Tax Court · 1989
- Anthes v. CommissionerUnited States Tax Court · 1983
- Anthes v. CommissionerUnited States Tax Court · 1983
- Buzzetta Constr. Corp. v. CommissionerUnited States Tax Court · 1989
- Feichtinger v. CommissionerUnited States Tax Court · 1983