Legal Opinion
Kollipara Rajsheker, M.D., Inc.
United States Tax Court
Decided October 26, 1992No. Docket No. 16418-90RUnpublished
1Opinion of the Court
KOLLIPARA RAJSHEKER, M.D., INC., AND KOLLIPARA RAJSHEKER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Kollipara Rajsheker, M.D., Inc.
Docket No. 16418-90R
United States Tax Court
T.C. Memo 1992-628; 1992 Tax Ct. Memo LEXIS 656; 64 T.C.M. (CCH) 1153;
October 26, 1992, Filed
For Petitioners: William E. Huber.
For Respondent: Robin L. Herrell.
WRIGHT
WRIGHT
MEMORANDUM OPINION
WRIGHT, Judge: Petitioners seek a declaratory judgment pursuant to section 7476 1 that the Kollipara Rajsheker, M.D., Inc., Profit Sharing Plan qualifies under section 401(a) for the plan years ending November 30,…
2Cases cited6 opinions
- Aero Rental v. CommissionerUnited States Tax Court · 1975
- Oakton Distributors, Inc. v. CommissionerUnited States Tax Court · 1979
- Jack R. Mendenhall Corp. v. CommissionerUnited States Tax Court · 1977
- Engineered Timber Sales, Inc. v. CommissionerUnited States Tax Court · 1980
- Bolinger v. CommissionerUnited States Tax Court · 1981
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