Garland v. Commissioner
United States Tax Court
Petitioner, a professional medical corporation, formed a partnership with a doctor. Each partner owned a 50-percent interest in the partnership. The corporation adopted a pension plan which did not cover the employees of the partnership. Petitioner was not required by either sec. 414(b), I.R.C. 1954, or sec. 414(c), I.R.C. 1954, to cover the partnership employees under the plan.
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Petitioner, a professional medical corporation, formed a partnership with a doctor. Each partner owned a 50-percent interest in the partnership. The corporation adopted a pension plan which did not cover the employees of the partnership. Petitioner was not required by either sec. 414(b), I.R.C. 1954, or sec. 414(c), I.R.C. 1954, to cover the partnership employees under the plan. Nevertheless, respondent determined that the plan did not qualify under sec. 401(a), I.R.C. 1954, because it did not comply with the antidiscrimination provisions of secs. 401(a)(4) and 410(b)(1), I.R.C. 1954. Held,…
1Opinion of the Court
OPINION
Dawson, Judge:
This is an action for declaratory judgment pursuant to section 7476(a).1 Respondent has determined that petitioner’s pension plan does not qualify under section 401 because it does not comply with the antidiscrimination provisions of section 401(a)(4) and section 410(b)(1). Having exhausted all administrative remedies as required by section 7476(b)(3), petitioner asks this Court to review respondent’s adverse determination.
This case was submitted with a fully stipulated administrative record pursuant to Rule 122, Tax Court Rules of Practice and Procedure. The…
2Cases cited6 opinions
- Bartels v. BirminghamSupreme Court of the United States · 1947
- Packard v. CommissionerUnited States Tax Court · 1975
- Max A. Burde and Berthe C. Burde v. Commissioner of Internal Revenue, Bernard Weiss and Peggy S. Weiss v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1965
- Moradian v. CommissionerUnited States Tax Court · 1969
- Burnetta v. CommissionerUnited States Tax Court · 1977
1 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Achiro v. CommissionerUnited States Tax Court · 1981
- Porter v. CommissionerUnited States Tax Court · 1987
- Achiro v. CommissionerUnited States Tax Court · 1981
- Garland v. CommissionerUnited States Tax Court · 1979
- Keller v. CommissionerUnited States Tax Court · 1981
2 more not listed; retrieve them via the Exa API.