BBS Associates, Inc. v. Commissioner
United States Tax Court
Petitioner requested a determination that its plan met the requirements of sec. 401(a), I.R.C. 1954. Almost 2 years later, no notice of determination having been issued by respondent with respect to the plan, petitioner filed this action.
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Petitioner requested a determination that its plan met the requirements of sec. 401(a), I.R.C. 1954. Almost 2 years later, no notice of determination having been issued by respondent with respect to the plan, petitioner filed this action. Held, petitioner has carried its burden of proof with respect to jurisdiction, date of mailing the application for determination, Office of Internal Revenue Service to which it was mailed, and lack of a notice of determination; respondent bears the burden of proof as to every ground upon which he relies to sustain his position that the plan does not qualify…
1Opinion of the Court
OPINION
Goffe, Judge:
Petitioner has instituted this action pursuant to section 7476(a)(2)(A), I.R.C. 1954,1 for a declaratory judgment that the BBS Associates, Inc., Profit Sharing Plan & Trust (hereinafter the plan) is a qualified plan under section 401(a). The issue presented is whether section 8.01 of the plan as amended satisfies the requirements of subparagraphs (A) and (E) of section 401(a)(ll).
The parties filed with the Court the administrative record and a stipulation as to its genuineness pursuant to Rule 217(b), Tax Court Rules of Practice and Procedure, a supplemental stipulation of…
2Cases cited14 opinions
- United States v. CartwrightSupreme Court of the United States · 1973
- Manhattan General Equipment Co. v. Commissioner of Internal RevenueSupreme Court of the United States · 1936
- Miller v. United StatesSupreme Court of the United States · 1935
- United States v. CalamaroSupreme Court of the United States · 1957
- Lynch v. Tilden Produce Co.Supreme Court of the United States · 1924
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3Cited by32 opinions
- CWT Farms, Inc. v. CommissionerUnited States Tax Court · 1982
- Home Group v. CommissionerUnited States Tax Court · 1988
- Romann v. CommissionerUnited States Tax Court · 1998
- Gladstone Foundation v. CommissionerUnited States Tax Court · 1981
- Estate of Pullin v. CommissionerUnited States Tax Court · 1985
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