Lear Eye Clinic v. Commissioner
United States Tax Court
Held, for purposes of determining the limitation under sec. 415(b), I.R.C., on benefits of a plan, the term "service with the employer" shall include service with businesses that antedate the plan sponsor where the transition results in a mere technical change in the employment relationship and continuity otherwise exists in the substance and administration of the business.
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Held, for purposes of determining the limitation under sec. 415(b), I.R.C., on benefits of a plan, the term "service with the employer" shall include service with businesses that antedate the plan sponsor where the transition results in a mere technical change in the employment relationship and continuity otherwise exists in the substance and administration of the business. Held, further, in applying the foregoing to Lear, service with a sole proprietorship, which was incorporated and subsequently sponsored the plan, will count as service with the employer. Held, further, in Brody…
1Opinion of the Court
LEAR EYE CLINIC, LTD., ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent *
Lear Eye Clinic v. Commissioner
Docket Nos. 13406-90, 19117-90, 177-91.
United States Tax Court
106 T.C. 418; 1996 U.S. Tax Ct. LEXIS 24; 106 T.C. No. 23; 20 Employee Benefits Cas. (BNA) 1345;
June 10, 1996, Filed
Decision will be entered under Rule 155.
Held, for purposes of determining the limitation under sec. 415(b), I.R.C., on benefits of a plan, the term "service with the employer" shall include service with businesses that antedate the plan sponsor where the transition results in a mere technical…
2Cases cited28 opinions
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- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
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