Bolinger v. Commissioner
United States Tax Court
During 1965, G entered into a written pension plan and pension trust agreement. During the years in issue (1971 through 1973), the trust agreement did not contain a provision prohibiting forfeitures from being applied to increase the benefits that any employee would otherwise receive under the plan. In November 1974, G applied for the first time for a determination of the qualified status of the plan.
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During 1965, G entered into a written pension plan and pension trust agreement. During the years in issue (1971 through 1973), the trust agreement did not contain a provision prohibiting forfeitures from being applied to increase the benefits that any employee would otherwise receive under the plan. In November 1974, G applied for the first time for a determination of the qualified status of the plan. An initial favorable determination was revoked by the respondent in May of 1975. In December 1975, the plan was amended in the hope of curing any defects. The amendment purported to be…
1Opinion of the Court
Maurice G. Bolinger and Zenith A. Bolinger, Petitioners v. Commissioner of Internal Revenue, Respondent; Maurice G. Bolinger, Jr., and Rita Bolinger, Petitioners v. Commissioner of Internal Revenue, Respondent
Bolinger v. Commissioner
Docket Nos. 9508-77, 9509-77
United States Tax Court
77 T.C. 1353; 1981 U.S. Tax Ct. LEXIS 6; 3 Employee Benefits Cas. (BNA) 1364;
December 23, 1981, Filed
Decisions will be entered for the respondent.
During 1965, G entered into a written pension plan and pension trust agreement. During the years in issue (1971 through 1973), the trust agreement did not contain a…
2Cases cited7 opinions
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- Oakton Distributors, Inc. v. CommissionerUnited States Tax Court · 1979
- Jack R. Mendenhall Corp. v. CommissionerUnited States Tax Court · 1977
- Tionesta Sand & Gravel, Inc. v. CommissionerUnited States Tax Court · 1980
- Comprehensive Designers International, Ltd. v. CommissionerUnited States Tax Court · 1976
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