BBS Associates, Inc. v. Commissioner
United States Tax Court
Petitioner requested a determination that its plan met the requirements of sec. 401(a), I.R.C. 1954. Almost 2 years later, no notice of determination having been issued by respondent with respect to the plan, petitioner filed this action.
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Petitioner requested a determination that its plan met the requirements of sec. 401(a), I.R.C. 1954. Almost 2 years later, no notice of determination having been issued by respondent with respect to the plan, petitioner filed this action. Held, petitioner has carried its burden of proof with respect to jurisdiction, date of mailing the application for determination, Office of Internal Revenue Service to which it was mailed, and lack of a notice of determination; respondent bears the burden of proof as to every ground upon which he relies to sustain his position that the plan does not qualify…
1Opinion of the Court
BBS Associates, Inc., Petitioner v. Commissioner of Internal Revenue, Respondent
BBS Associates, Inc. v. Commissioner
Docket No. 6843-77R
United States Tax Court
74 T.C. 1118; 1980 U.S. Tax Ct. LEXIS 75; 2 Employee Benefits Cas. (BNA) 2413;
August 26, 1980, Filed
Petitioner requested a determination that its plan met the requirements of sec. 401(a), I.R.C. 1954. Almost 2 years later, no notice of determination having been issued by respondent with respect to the plan, petitioner filed this action. Held, petitioner has carried its burden of proof with respect to jurisdiction, date of mailing the…
Also in this document: Concurrence.
2Cases cited15 opinions
- United States v. CartwrightSupreme Court of the United States · 1973
- Manhattan General Equipment Co. v. Commissioner of Internal RevenueSupreme Court of the United States · 1936
- Miller v. United StatesSupreme Court of the United States · 1935
- United States v. CalamaroSupreme Court of the United States · 1957
- Lynch v. Tilden Produce Co.Supreme Court of the United States · 1924
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