Legal Opinion
Lucky Stores, Inc. And Subsidiaries v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided August 20, 1998No. 97-70810PublishedCited by 25 opinions
1Opinion of the CourtCanby, Circuit Judge
This case requires us to interpret 26 U.S.C. § 404(a)(6), which concerns the timing of income tax deductions for contributions paid to multi-employer defined-benefit pension plans. Lucky Stores, Inc. (“Lucky”) appeals the judgment of the Tax Court upholding the Commissioner’s assessment of tax deficiencies. The Tax Court sustained the deficiencies because it concluded that Lucky had improperly deducted contributions to several defined-benefit pension plans that were paid after the end of the taxable year. Lucky Stores, Inc. v. CIR, 107 T.C. 1, 1996 WL 441339 (1996), supplemented on denial of…
2Cases cited7 opinions
- George Acri v. Varian Associates, Inc.Court of Appeals for the Ninth Circuit · 1997
- Don E. Williams Co. v. CommissionerSupreme Court of the United States · 1977
- Frank S. Watts and Barbara M. Watts v. United StatesCourt of Appeals for the Ninth Circuit · 1983
- Henry C. Minchin v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1964
- Lucky Stores v. CommissionerUnited States Tax Court · 1996
2 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- McDaniel v. Chevron Corp.Court of Appeals for the Ninth Circuit · 2000
- Vons Companies, Inc. v. United StatesUnited States Court of Federal Claims · 2001
- Futrell v. Payday California, Inc.California Court of Appeal · 2010
- BUNNEY v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2000
- Peerless Corporation v. United StatesCourt of Appeals for the Eighth Circuit · 1999
20 more not listed; retrieve them via the Exa API.