Legal Opinion
Loevsky v. Commissioner
Court of Appeals for the Third Circuit
Decided January 2, 1973No. Nos. 71-1914, 71-1915PublishedCited by 6 opinions
1Opinion of the Court
OPINION OF THE COURT
2Per curiam
The income tax deficiencies that are in dispute in this case resulted from the Commissioner’s disallowance of deductions claimed in the amounts of a corporation’s contributions to a pension trust established to implement the corporation’s pension plan for its salaried employees. In the Commissioner’s view the contributions were not deductible because the pension plan did not satisfy the requirement of Section 401(a) (3)(B) of the Internal Revenue Code that in order for a pension trust to qualify for the preferential tax treatment claimed in this case, the classification…
3Cases cited3 opinions
- 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
- Loevsky v. CommissionerUnited States Tax Court · 1971
4Cited by6 opinions
- Myrna Myron v. United StatesCourt of Appeals for the Ninth Circuit · 1977
- E. F. Higgins & Co. v. CommissionerUnited States Tax Court · 1980
- Container Service Company v. United StatesCourt of Appeals for the Sixth Circuit · 1973
- George Loevsky and Ruth Loevsky, in No. 71-1914 v. Commissioner of Internal Revenue. Louis Loevsky and Faye Loevsky, in No. 71-1915 v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1973
- Orthopaedic Associates, P. C. v. United StatesDistrict Court, E.D. Tennessee · 1980
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