Lucky Stores v. Commissioner
United States Tax Court
P made contractually required monthly contributions to 29 collectively bargained defined benefit pension plans. For its fiscal year ended February 2, 1986, P obtained an extension of the time within which to file its Federal income tax return to October 15, 1986. On its return P deducted, in addition to the 12 monthly contributions based on employee hours worked during the fiscal year, monthly contributions based on hours worked during months intervening between the last day…
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P made contractually required monthly contributions to 29 collectively bargained defined benefit pension plans. For its fiscal year ended February 2, 1986, P obtained an extension of the time within which to file its Federal income tax return to October 15, 1986. On its return P deducted, in addition to the 12 monthly contributions based on employee hours worked during the fiscal year, monthly contributions based on hours worked during months intervening between the last day of the fiscal year and the extended due date of the return. Held: the contributions based on hours worked after the…
1Opinion of the Court
Nims, Judge:
Respondent determined the following deficiencies in petitioner’s Federal income tax:
FYE Deficiency
$8,797,328 Jan. 30, 1983
FYE Deficiency
Feb. 3, 1985 2,175,135
Feb. 2, 1986 48,255,017
Unless otherwise indicated, all section references are to sections of the Internal Revenue Code in effect for the years at issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.
This case involves a number of issues. The only issue to be resolved in the present proceeding is petitioner’s claim to a deduction for union-negotiated pension plan contributions for the taxable…
2Cases cited7 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Dixon v. United StatesSupreme Court of the United States · 1965
- United States v. FlannerySupreme Court of the United States · 1925
- Estate of Lang v. CommissionerUnited States Tax Court · 1975
- The Estate of Grace E. Lang, Deceased. Richard E. Lang v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1980
2 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Vons Companies, Inc. v. United StatesUnited States Court of Federal Claims · 2001
- BUNNEY v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2000
- Lucky Stores, Inc. And Subsidiaries v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1998
- American Stores Co. v. CommissionerUnited States Tax Court · 1997
- Vons Companies, Inc. v. United StatesUnited States Court of Federal Claims · 2003
7 more not listed; retrieve them via the Exa API.