Legal Opinion
Philip M. Auner v. United States
Court of Appeals for the Seventh Circuit
Decided March 3, 1971No. 17819_1PublishedCited by 11 opinions
1Opinion of the Court
FAIRCHILD, Circuit Judge.
This appeal presents the question whether a particular profit sharing plan met the non-discrimination requirement of 26 U.S.C. § 401(a) (4) so that the trust which implemented the plan was a qualified trust under § 401.
The allocation formula under the plan was heavily weighted in favor of employees with seniority, previous experience in similar work, and professional or vocational training. The government contends that under the particular circumstances the plan, with this formula, was discriminatory, failing to fulfil the condition prescribed by § 401(a) (4), as…
2Cases cited4 opinions
- United States v. CorrellSupreme Court of the United States · 1967
- United States v. SullivanSupreme Court of the United States · 1927
- Commissioner of Internal Revenue v. Pepsi-Cola Niagara Bottling CorporationCourt of Appeals for the Second Circuit · 1968
- Bernard McMenamy, Contractor, Inc. v. CommissionerUnited States Tax Court · 1970
3Cited by11 opinions
- Bernard McMenamy Contractor, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1971
- Quality Brands, Inc. v. CommissionerUnited States Tax Court · 1976
- Tamko Asphalt Products, Inc. v. CommissionerUnited States Tax Court · 1979
- Cornell-Young Company v. United States of America, MacOn Prestressed Concrete Company v. United StatesCourt of Appeals for the Fifth Circuit · 1972
- Boggs v. CommissionerUnited States Tax Court · 1984
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