Halliburton Co. v. Commissioner
United States Tax Court
In April 1987, H requested that R make a determination of whether a pension plan sponsored by H sustained a partial termination in 1986. R issued a proposed determination in September 1988 concluding that a partial termination had occurred.
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In April 1987, H requested that R make a determination of whether a pension plan sponsored by H sustained a partial termination in 1986. R issued a proposed determination in September 1988 concluding that a partial termination had occurred. H timely requested an appeals conference, which was held in July 1989. A second appeals conference was held in February 1990. In August 1990, H requested that R exercise his discretion under sec. 7805(b), I.R.C., to limit the retroactive effect of R's final determination in the event R finally determined that a partial termination of the plan occurred in…
1Opinion of the Court
Halliburton Company, Petitioner v. Commissioner of Internal Revenue, Respondent; Halliburton Company, by Ken Nash, Petitioner v. Commissioner of Internal Revenue, Respondent
Halliburton Co. v. Commissioner
Docket Nos. 26290-90R, 2397-91R
United States Tax Court
98 T.C. 88; 1992 U.S. Tax Ct. LEXIS 11; 98 T.C. No. 8;
February 4, 1992, Filed
Appropriate orders will be issued.
In April 1987, H requested that R make a determination of whether a pension plan sponsored by H sustained a partial termination in 1986. R issued a proposed determination in September 1988 concluding that a partial termination had…
2Cases cited22 opinions
- University of Texas v. CamenischSupreme Court of the United States · 1981
- Helvering v. HammelSupreme Court of the United States · 1941
- Walter Camenisch v. The University of TexasCourt of Appeals for the Fifth Circuit · 1980
- B.H.W. Anesthesia Foundation, Inc. v. CommissionerUnited States Tax Court · 1979
- Christian Stewardship Assistance, Inc. v. CommissionerUnited States Tax Court · 1978
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