Yarish v. Comm'r
United States Tax Court
P-H participated in an employee stock ownership plan (ESOP) that was disqualified for the 2000 to 2004 taxable years. P-H was a highly compensated employee and was fully vested in the ESOP from its start to its termination.
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P-H participated in an employee stock ownership plan (ESOP) that was disqualified for the 2000 to 2004 taxable years. P-H was a highly compensated employee and was fully vested in the ESOP from its start to its termination. The relevant limitations period lapsed for all years except 2004. The parties dispute the amount of P-H's vested accrued benefit in the ESOP that Ps must include in income for 2004 under I.R.C. sec. 402(b)(4)(A). R argues that Ps must include in income for 2004 the entire amount of P-H's vested accrued benefit in the ESOP to the extent it has not been previously taxed to…
1Opinion of the Court
ROBERT S. YARISH AND MARSHA M. YARISH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Yarish v. Comm'r
Docket No. 24096-08.
United States Tax Court
139 T.C. 290; 2012 U.S. Tax Ct. LEXIS 37; 139 T.C. No. 11;
October 4, 2012, Filed
Yarish Consulting, Inc. v. Commissioner, T.C. Memo 2010-174, 2010 Tax Ct. Memo LEXIS 210 (T.C., 2010)
An appropriate order granting respondent's motion for partial summary judgment and denying petitioners' motion for partial summary judgment will be issued.
P-H participated in an employee stock ownership plan (ESOP) that was disqualified for the 2000 to 2004…
2Cases cited14 opinions
- United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
- Morissette v. United StatesSupreme Court of the United States · 1952
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- Burlington Northern Railroad v. Oklahoma Tax CommissionSupreme Court of the United States · 1987
- Don E. Williams Co. v. CommissionerSupreme Court of the United States · 1977
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