Legal Opinion
Howard E. Clendenen, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided March 29, 2000No. 98-4183PublishedCited by 15 opinions
1Opinion of the Court
RICHARD S. ARNOLD, Circuit Judge.
Clendenen, Inc., the taxpayer, appeals from the Tax Court’s 1 decision upholding the Commissioner of Internal Revenue’s determination that the taxpayer’s employee stock ownership plan (ESOP) did not qualify under Internal Revenue Code (I.R.C.) § 401(a); and accordingly, that its related employee stock ownership trust (ESOT) was not exempt from income tax. We affirm.
Howard Clendenen, the taxpayer’s founder, was its president throughout the period at issue. The taxpayer established the ESOP, a defined contribution plan, and the ESOT, effective for plan years…
2Cases cited4 opinions
- National Muffler Dealers Assn., Inc. v. United StatesSupreme Court of the United States · 1979
- Anderson, Clayton & Co., Plaintiff-Appellee-Cross-Appellant v. United States of America, Defendant-Appellant-Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1977
- Exel Corporation v. United StatesCourt of Appeals for the Eighth Circuit · 1971
- Estate of Charles A. Juden, Charles A. Juden, Jr., Personal Representative and Cleo M. Juden v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1989
3Cited by15 opinions
- Charlotte's Office Boutique, Inc. v. Comm'rUnited States Tax Court · 2003
- United States v. Jean E. Bisbee, Maurice Warner Green, Jr. v. United StatesCourt of Appeals for the Eighth Circuit · 2001
- Joseph P. McGraw v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 2004
- Howard E. Clendenen and Howard E. Clendenen, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 2003
- Van Roekel Farms, Inc. v. CommissionerCourt of Appeals for the Eighth Circuit · 2001
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