New York State Teamsters Conference Pension & Retirement Fund v. Commissioner
United States Tax Court
In 1973, the Brewery Workers Fund and the Teamsters Fund agreed to merge. Subsequent to the agreement, but prior to the date of the merger, Reingold Breweries, one of the largest employer contributors to the Brewery Workers Fund, ceased operations. The Teamsters Fund refused to proceed with the merger. The New York State Supreme Court ordered the Teamsters to specifically perform the merger agreement.
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In 1973, the Brewery Workers Fund and the Teamsters Fund agreed to merge. Subsequent to the agreement, but prior to the date of the merger, Reingold Breweries, one of the largest employer contributors to the Brewery Workers Fund, ceased operations. The Teamsters Fund refused to proceed with the merger. The New York State Supreme Court ordered the Teamsters to specifically perform the merger agreement. On Sept. 28, 1976, the Internal Revenue Service issued a determination that the merger amendment would not affect the existing qualification of the Teamsters Fund. Subsequently, the New York…
1Opinion of the Court
New York State Teamsters Conference Pension and Retirement Fund, et al., 1 Petitioners v. Commissioner of Internal Revenue, and John Hoh, Kenneth Carroll, Anthony Grau, and Angelo Ferraro, Former Trustees of the Brewery Workers Pension Fund, Respondents
New York State Teamsters Conference Pension & Retirement Fund v. Commissioner
Docket Nos. 12445-85R, 12446-85R, 12447-85R, 12448-85R, 12449-85R
United States Tax Court
90 T.C. 862; 1988 U.S. Tax Ct. LEXIS 59; 90 T.C. No. 58; 9 Employee Benefits Cas. (BNA) 2059;
May 9, 1988. May 9, 1988, Filed
In 1973, the Brewery Workers Fund and the Teamsters Fund…
2Cases cited14 opinions
- Soriano v. CommissionerUnited States Tax Court · 1988
- Thompson v. CommissionerUnited States Tax Court · 1978
- New York State Teamsters Conference Pension & Retirement Fund v. HohDistrict Court, N.D. New York · 1982
- New York State Teamsters Conference Pension and Retirement Fund v. Pension Benefit Guaranty CorporationCourt of Appeals for the D.C. Circuit · 1979
- Cicatello v. Brewery Workers Pension FundDistrict Court, W.D. New York · 1977
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