Legal Opinion
Board of Trustees v. Commissioner
United States Tax Court
Decided October 15, 1981No. Docket No. 13532-80RUnpublished
1Opinion of the Court
BOARD OF TRUSTEES OF NEW YORK HOTEL TRADES COUNCIL & HOTEL ASSOCIATION OF NEW YORK CITY, INC. PENSION FUND, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Board of Trustees v. Commissioner
Docket No. 13532-80R.
United States Tax Court
T.C. Memo 1981-597; 1981 Tax Ct. Memo LEXIS 146; 42 T.C.M. (CCH) 1430; T.C.M. (RIA) 81597; 2 Employee Benefits Cas. (BNA) 2097;
October 15, 1981.
Robert M. Schanzer, for the petitioner.
Gerald A. Thorpe, for the respondent.
DAWSON
MEMORANDUM OPINION
DAWSON, Judge: Petitioner has requested a declaratory judgment pursuant to section 7476 1 as to whether the…
2Cases cited1 opinion
- Caterpillar Tractor Co. v. CommissionerUnited States Tax Court · 1979