Legal Opinion
J.G. Kern Enterprises, Inc. v. Commissioner
United States Tax Court
Decided November 23, 1987No. Docket No. 37779-86RUnpublished
1Opinion of the Court
J. G. KERN ENTERPRISES, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
J.G. Kern Enterprises, Inc. v. Commissioner
Docket No. 37779-86R.
United States Tax Court
T.C. Memo 1987-580; 1987 Tax Ct. Memo LEXIS 583; 54 T.C.M. (CCH) 1143; T.C.M. (RIA) 87580; 9 Employee Benefits Cas. (BNA) 1080;
November 23, 1987.
Jack M. Schultz and Thomas H. Bergh, for the petitioner.
Paul S. Horn, for the respondent.
TANNENWALD
MEMORANDUM OPINION
TANNENWALD, Judge: Petitioner seeks a declaratory judgment pursuant to section 74761 that its defined benefit pension plan, as amended, qualifies under section…
2Cases cited7 opinions
- Brian Miller v. United StatesCourt of Appeals for the Sixth Circuit · 1986
- Aero Rental v. CommissionerUnited States Tax Court · 1975
- Oakton Distributors, Inc. v. CommissionerUnited States Tax Court · 1979
- Mitchell Offset Plate Service, Inc. v. CommissionerUnited States Tax Court · 1969
- Corn Belt Hatcheries, Inc. v. CommissionerUnited States Tax Court · 1969
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