Legal Opinion
Pittman Const. Co., Inc. v. United States
District Court, E.D. Louisiana
Decided August 19, 1977No. Civ. A. 76-1017PublishedCited by 5 opinions
1Opinion of the Court
ALVIN B. RUBIN, District Judge:
Plaintiff’s action for a refund of federal income taxes of $17,279.69, plus interest, alleged to have been erroneously assessed and collected for the fiscal years ended January 31, 1970, and January 31, 1971, raises two questions:
1. Whether deductions for contributions to a pension plan were properly disallowed as discriminatory under Section 401(a) of the Internal Revenue Code of 1954, 26 U.S.C. § 401(a), when, due to an error as to his date of birth, a principal officer was included in the plan despite the fact that he was older than the maximum qualifying age.
2Cases cited12 opinions
- Time Oil Company v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
- Commissioner of Internal Revenue v. Pepsi-Cola Niagara Bottling CorporationCourt of Appeals for the Second Circuit · 1968
- Ed & Jim Fleitz, Inc. v. CommissionerUnited States Tax Court · 1968
- Tavannes Watch Co. v. Commissioner of Internal Rev.Court of Appeals for the Second Circuit · 1949
- Loevsky v. CommissionerUnited States Tax Court · 1971
7 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Lansons, Inc., Cross-Appellant v. Commissioner of Internal Revenue, Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1980
- Democratic Leadership Council, Inc. v. United StatesDistrict Court, District of Columbia · 2008
- District 65, UAW v. Harper & Row, Publishers, Inc.District Court, S.D. New York · 1984
- Lansons, Inc. v. CommissionerUnited States Tax Court · 1978
- Lansons, Inc. v. CommissionerUnited States Tax Court · 1978