Myrna Myron v. United States

I respectfully dissent.

After very careful study, I have concluded that it was legally and factually unreasonable for the Commissioner not to accept Myron’s offer of retroactive cure for the inadvertent exclusion of her employees.

In the beginning, I have difficulty in comprehending the thoughts of either of my Brothers as to the supposed distinction between this case and Ray Cleaners, Inc., 27 T.C.M. 23 (1968). My Brother Sneed, concurring, writes that the plan scrutinized in Ray Cleaners did not operate discrimina-tively. This conclusion appears to me to ignore the facts of that case, at…