Legal Opinion
Tasty Baking Company v. The United States
United States Court of Claims
Decided May 10, 1968No. 289-66PublishedCited by 10 opinions
1Opinion of the Court
ON PLAINTIFF’S MOTION AND DEFENDANT’S CROSS-MOTION FOR SUMMARY JUDGMENT
NICHOLS, Judge.
This case is before us on cross-motions for summary judgment. The facts are stipulated.
Plaintiff, a manufacturer and seller of a variety of small cakes and pies, employs 1,500 people. On December 1, 1952, plaintiff adopted and instituted for its full-time employees a noncontributory pension plan. This plan met the applicable requirements of Section 165(a) of the Internal Revenue Code of 1939, as amended. In 1960 a trust was established to enable investment diversification of plaintiff’s contributions to the…
2Cases cited6 opinions
- United States v. DavisSupreme Court of the United States · 1962
- United States v. MichelSupreme Court of the United States · 1931
- Philadelphia Park Amusement Co. v. United StatesUnited States Court of Claims · 1954
- United States v. General Shoe CorporationCourt of Appeals for the Sixth Circuit · 1960
- International F. Corp. v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1943
1 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Bar L Ranch, Inc., and in Intervention-Appellant v. Robert L. Phinney, United States of America, in Intervention-AppelleeCourt of Appeals for the Fifth Circuit · 1970
- Carrie Kramer and Julius Kramer, Executors of the Estate of Abraham Kramer, Deceased v. The United StatesUnited States Court of Claims · 1969
- Ross Michael Simon Trust v. United StatesUnited States Court of Claims · 1968
- Withers v. CommissionerUnited States Tax Court · 1978
- Commissioner v. Keystone Consolidated Industries, Inc.Supreme Court of the United States · 1993
5 more not listed; retrieve them via the Exa API.