Legal Opinion
Vinson & Elkins, J. Evans Attwell, Tax Matters Partner v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided November 29, 1993No. 92-5277PublishedCited by 37 opinions
1Opinion of the Court
SNEED, Circuit Judge:
The Commissioner of Internal Revenue assessed deficiencies against a partnership, Vinson & Elkins (V & E), disallowing a portion of the deductions, which were passed through to its partners, for contributions to defined benefit pension plans. The Tax Court found that the actuarial assumptions underlying those contributions were reasonable, and decided in favor of the partnership. The Commissioner appeals. We affirm.
I
FACTS AND PROCEEDINGS BELOW
V & E is a large general practice law firm. Commencing in 1984, V & E established individual defined benefit pension plans (IDBs)…
2Cases cited8 opinions
- Concrete Pipe & Products of Cal., Inc. v. Construction Laborers Pension Trust for Southern Cal.Supreme Court of the United States · 1993
- Michael L. Lennox and Glenda J. Lennox v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1993
- Jerome Mirza & Associates, Ltd., an Illinois Corporation v. United StatesCourt of Appeals for the Seventh Circuit · 1989
- Vinson & Elkins v. CommissionerUnited States Tax Court · 1992
- Board of Trustees, Michigan United Food and Commercial Workers Unions and Food Employers Joint Pension Fund v. Eberhard Foods, Inc.Court of Appeals for the Sixth Circuit · 1987
3 more not listed; retrieve them via the Exa API.
3Cited by37 opinions
- Lightbourn v. County of El Paso, Tex.Court of Appeals for the Fifth Circuit · 1997
- Lightbourn v. County of El PasoCourt of Appeals for the Fifth Circuit · 1997
- Bank One Corp. v. Comm'rUnited States Tax Court · 2003
- Wachtell, Lipton, Rosen & Katz, David M. Einhorn, Tax Matters Partner v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1994
- Ragan v. CommissionerCourt of Appeals for the Fifth Circuit · 1998
32 more not listed; retrieve them via the Exa API.