Legal Opinion
Myrna Myron v. United States
Court of Appeals for the Ninth Circuit
Decided March 31, 1977No. 74-3480PublishedCited by 19 opinions
1Opinion of the Court
OPINION
SPENCER WILLIAMS, District Judge:
Appellant Myron is sole shareholder, chairman of the board, president, and general manager of Myron’s Ballroom, Inc., and Myron’s Enterprises, Inc. The two corporations submitted a Joint Retirement Income Plan to the Internal Revenue Service in 1967. The Plan, as submitted and approved, was sound. However, as administered it did not meet the requirements of 26 U.S.C. Section 401 and 26 C.F.R. Sections 1.401-1 and 1.401-3.
When the Internal Revenue Service audited the two corporations’ tax returns in 1969, it determined that the Plan discriminated in its…
2Cases cited3 opinions
- Loevsky v. CommissionerUnited States Tax Court · 1971
- Ray Cleaners, Inc. v. CommissionerUnited States Tax Court · 1968
- Loevsky v. CommissionerCourt of Appeals for the Third Circuit · 1973
3Cited by19 opinions
- World Airways, Inc., and World Air Center, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1977
- Buzzetta Constr. Corp. v. CommissionerUnited States Tax Court · 1989
- Lansons, Inc., Cross-Appellant v. Commissioner of Internal Revenue, Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1980
- Hollingshead v. Burford Equipment Co.District Court, M.D. Alabama · 1990
- Ludden v. CommissionerUnited States Tax Court · 1977
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