Legal Opinion
United States v. George Howard Hall and Ruth Hall
Court of Appeals for the Eighth Circuit
Decided July 12, 1968No. 18951PublishedCited by 34 opinions
1Opinion of the Court
HEANEY, Circuit Judge.
The Fargo Medical Clinic, a co-partnership of thirty-three doctors, established a pension plan for its 165 employees on January 1, 1963. 1 The plan was of the unit benefit type and provided for the vesting of retirement benefits after fifteen years of service and the attainment of age fifty. The plan was approved by the Internal Revenue Service on July 5, 1963.
On October 1, 1963, the Clinic established a pension plan for the partners. It was of the money-purchase variety and provided for immediate vesting.
In 1964, the taxpayer — one of the partners 2 — contributed $2,500…
2Cases cited13 opinions
- Volkswagenwerk Aktiengesellschaft v. Federal Maritime CommissionSupreme Court of the United States · 1968
- Biddle v. CommissionerSupreme Court of the United States · 1938
- Ben Perlmutter and Bernice Perlmutter v. Commissioner of Internal Revenue, the Perlmutters, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1967
- United States v. Third Nat. Bank in NashvilleSupreme Court of the United States · 1968
- Harold D. Greenwald and Nana Greenwald, on Review v. Commissioner of Internal Revenue, on ReviewCourt of Appeals for the Second Circuit · 1966
8 more not listed; retrieve them via the Exa API.
3Cited by34 opinions
- Sandor v. CommissionerUnited States Tax Court · 1974
- Burck v. CommissionerUnited States Tax Court · 1975
- Packard v. CommissionerUnited States Tax Court · 1975
- Liberty Machine Works, Inc. v. CommissionerUnited States Tax Court · 1974
- Edward R. Kenneally, Trustee of Reed Plumbing, Heating and Air-Conditioning, Inc. v. First National Bank of AnokaCourt of Appeals for the First Circuit · 1969
29 more not listed; retrieve them via the Exa API.