Prince Corp. v. Commissioner
United States Tax Court
Petitioner adopted a retirement plan on or about Sept. 19, 1975. After all interested parties had been properly notified, an application for determination of qualification under sec. 401(a), I.R.C. 1954, was made to the Internal Revenue Service with respect to the plan.
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Petitioner adopted a retirement plan on or about Sept. 19, 1975. After all interested parties had been properly notified, an application for determination of qualification under sec. 401(a), I.R.C. 1954, was made to the Internal Revenue Service with respect to the plan. Despite intermittent communications between the parties during the ensuing months, petitioner was unable to complete the published administrative review process prior to the expiration of 270 days after its application had been made. Petitioner filed a petition with this Court for declaratory judgment relief on Aug. 10, 1976,…
1Opinion of the Court
OPINION
Dawson, Chief Judge:
This matter is before the Court on petitioner’s Motion for Summary Judgment on Question of Jurisdiction filed on August 24, 1976. After a hearing was held in Washington, D.C., on September 1, 1976, respondent filed a Motion to Dismiss for Lack of Jurisdiction on October 1, 1976. Since no material issues of fact are presented, the only question confronting us is whether petitioner exhausted its administrative remedies prior to filing its Petition for Declaratory Judgment with this Court in accordance with the provisions of section 7476(b)(3), I.R.C. 1954,1 on August…
2Cases cited4 opinions
- McKart v. United StatesSupreme Court of the United States · 1969
- Smith v. Illinois Bell Telephone Co.Supreme Court of the United States · 1926
- Walker v. Southern Railway Co.Supreme Court of the United States · 1966
- Sunshine Publishing Company v. SummerfieldDistrict Court, District of Columbia · 1960
3Cited by22 opinions
- B.H.W. Anesthesia Foundation, Inc. v. CommissionerUnited States Tax Court · 1979
- Christian Stewardship Assistance, Inc. v. CommissionerUnited States Tax Court · 1978
- Thompson v. CommissionerUnited States Tax Court · 1978
- BBS Associates, Inc. v. CommissionerUnited States Tax Court · 1980
- Gladstone Foundation v. CommissionerUnited States Tax Court · 1981
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