Legal Opinion
D.J. Lee, M.D., Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided May 1, 1991No. 89-1547, 89-1548PublishedCited by 10 opinions
1Opinion of the Court
BOYCE F. MARTIN, Jr., Circuit Judge.
The United States Tax Court determined that taxpayer, D.J. Lee, M.D., Inc., failed to make timely contributions to his defined benefit and money purchase plans for purposes of § 412(b)(3)(A) of the Internal Revenue Code. 26 U.S.C. § 412. This failure to make timely contributions resulted in each plan having an accumulated funding deficiency under § 412. The tax court, at 92 T.C. 291 (1989), found the excise tax imposed by § 4971(a) of the Code on an employer for maintaining a plan with an accumulated funding deficiency was applicable, even though taxpayer’s…
2Cases cited9 opinions
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- Griffin v. Oceanic Contractors, Inc.Supreme Court of the United States · 1982
- James L. Rose and Judy S. Rose v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1989
- Bradley v. AustinCourt of Appeals for the Sixth Circuit · 1988
- Andrew J. McBarron v. S & T Industries, Inc., Master Hourly Retirement Plan and S & T Industries, Inc.Court of Appeals for the Sixth Circuit · 1985
4 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Gastronomical Workers Union Local 610 v. Dorado Beach Hotel Corp.Court of Appeals for the First Circuit · 2010
- LTV Corp. v. Internal Revenue Service (In Re Chateaugay Corp.)District Court, S.D. New York · 1992
- Lee Eng'g Supply Co. v. CommissionerUnited States Tax Court · 1993
- Estate of Eleanor R. Gerson, Allan D. Kleinman v. CommissionerUnited States Tax Court · 2006
- Estate of Gerson v. Comm'rUnited States Tax Court · 2006
5 more not listed; retrieve them via the Exa API.