Legal Opinion
Wenzel v. Commissioner
Court of Appeals for the Second Circuit
Decided May 20, 1983No. Nos. 1238-1240, Dockets 83-4007, 83-4009 and 83-4011PublishedCited by 14 opinions
1Per curiam
Appellants Wenzel, Moulthrop, and Wilson (No. 83-4007) petitioned the Tax Court for a declaratory judgment revoking as invalid a September 28, 1976 determination letter of the Buffalo District Director of the Internal Revenue Service to the effect that a 1973 merger of the Brewery Workers Pension Fund (“Brewery Workers Fund”) into the New York State Teamsters Conference Pension and Retirement Fund (“Teamsters Fund”) did not affect the qualified and tax exempt status of the merged plan and that the merger of the two funds satisfied the requirements of the Employee Retirement Income Security…
2Cases cited4 opinions
- Thompson v. CommissionerUnited States Tax Court · 1978
- Tamko Asphalt Products, Inc. Of Kansas (Formerly Royal Brand Roofing, Inc.) v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1981
- Hawes v. CommissionerUnited States Tax Court · 1980
- Jones v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1982
3Cited by14 opinions
- Loftus v. CommissionerUnited States Tax Court · 1988
- Stepnowski v. Comm'rUnited States Tax Court · 2005
- Thomas Rocco v. New York State Teamsters Conference Pension And Retirement FundCourt of Appeals for the Second Circuit · 2002
- New York State Teamsters Conference Pension & Retirement Fund v. CommissionerUnited States Tax Court · 1988
- RSW Enterprises, Inc. v. CommissionerUnited States Tax Court · 2014
9 more not listed; retrieve them via the Exa API.