Hawes v. Commissioner
United States Tax Court
Respondent's motion to dismiss declaratory judgment action by retired employee on grounds that petitioner has not exhausted his administrative remedies denied. Employer-applicant for favorable determination with respect to amendments to plan did not give petitioner, whom respondent admits was an interested party, adequate notice as required by sec. 1.7476-2(b), Income Tax Regs., and sec. 601.201(o)(3)(xvi), Statement of Procedural Rules.
1Opinion of the Court
OPINION
Drennen, Judge:
This is an action by a retired employee for declaratory judgment pursuant to section 7476(a), I.R.C. 1954.1 It is presently before the Court on respondent’s motion to dismiss for lack of jurisdiction. Respondent contends that petitioner failed to exhaust his administrative remedies within the Internal Revenue Service and, thus, is precluded by section 7476(b)(3) from filing a petition for a declaratory judgment relating to the continuing qualification of a retirement plan. Petitioner filed a response to respondent’s motion to dismiss and argued in opposition to…
2Cases cited6 opinions
- Cataldo v. CommissionerUnited States Tax Court · 1973
- Luhring v. GlotzbachCourt of Appeals for the Fourth Circuit · 1962
- Flynn v. CommissionerUnited States Tax Court · 1963
- Thompson v. CommissionerUnited States Tax Court · 1978
- Federal Land Bank Asso. v. CommissionerUnited States Tax Court · 1976
1 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Shut Out Dee-Fence, Inc. v. CommissionerUnited States Tax Court · 1981
- Efco Tool Co. v. CommissionerUnited States Tax Court · 1983
- Wenzel v. CommissionerCourt of Appeals for the Second Circuit · 1983
- Halliburton Co. v. CommissionerUnited States Tax Court · 1992
- Robert C. Wenzel, James F. Moulthrop and Donald Wilson v. Commissioner of Internal Revenue, and John Hoh, Kenneth Carroll, David Greenhut, Dominic Accetta, Angelo Ferraro, and A.J. Grau, Former Trustees of the Brewery Workers Pension Fund, New York State Teamsters Conference Pension and Retirement Fund, William H. Mosley, Sr., Administrator, John Delguidice, Wayne W. Woodhead, and Anthony J. Dunadee v. Commissioner of Internal Revenue, and John Hoh, Kenneth Carroll, David Greenhut, Dominic Accetta, Angelo Ferraro, and A.J. Grau, Former Trustees of the Brewery Workers Pension Fund, New York State Teamsters Conference Pension and Retirement Fund, William H. Mosley, Sr., Administrator v. Commissioner of Internal Revenue, and John Hoh, Kenneth Carroll, David Greenhut, Dominic Accetta, Angelo Ferraro, and A.J. Grau, Former Trustees of the Brewery Workers Pension FundCourt of Appeals for the Second Circuit · 1983
12 more not listed; retrieve them via the Exa API.