Legal Opinion
Seekonk Lace Co. v. Commissioner
United States Tax Court
Decided March 10, 1983No. Docket No. 28284-81RUnpublished
1Opinion of the Court
SEEKONK LACE COMPANY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Seekonk Lace Co. v. Commissioner
Docket No. 28284-81R.
United States Tax Court
T.C. Memo 1983-127; 1983 Tax Ct. Memo LEXIS 660; 45 T.C.M. (CCH) 951; T.C.M. (RIA) 83127; 4 Employee Benefits Cas. (BNA) 1441;
March 10, 1983.
Frederick P. McClure and Mark A. Dingley, for the petitioner.
Thomas M. Reid, for the respondent.
TANNENWALD
MEMORANDUM OPINION
TANNENWALD, Chief Judge: Respondent determined that petitioner's pension plan failed to meet the requirements of section 4011 for plan years ending after December 15, 1976.…
2Cases cited7 opinions
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Miles v. Safe Deposit & Trust Co. of BaltimoreSupreme Court of the United States · 1922
- Babst Services, Inc. v. CommissionerUnited States Tax Court · 1976
- Pulver Roofing Co. v. CommissionerUnited States Tax Court · 1978
- Fujinon Optical, Inc. v. CommissionerUnited States Tax Court · 1981
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