Legal Opinion
Stark Truss Co. v. Commissioner
United States Tax Court
Decided July 17, 1991No. Docket No. 2977-90RUnpublishedCited by 1 opinion
1Opinion of the Court
STARK TRUSS COMPANY, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Stark Truss Co. v. Commissioner
Docket No. 2977-90R
United States Tax Court
T.C. Memo 1991-329; 1991 Tax Ct. Memo LEXIS 378; 62 T.C.M. (CCH) 169; T.C.M. (RIA) 91329;
July 17, 1991, Filed
Decision will be entered for the respondent.
Terrence P. Kessler, for the petitioner.
Katherine Lee Wambsqans, for the respondent.
RAUM, Judge.
RAUM
MEMORANDUM OPINION
The Commissioner determined that the employee stock ownership plan (the plan) operated by the Stark Truss Company, Inc. (petitioner) does not meet the requirements of…
2Cases cited6 opinions
- Aero Rental v. CommissionerUnited States Tax Court · 1975
- Oakton Distributors, Inc. v. CommissionerUnited States Tax Court · 1979
- Jack R. Mendenhall Corp. v. CommissionerUnited States Tax Court · 1977
- Tionesta Sand & Gravel, Inc. v. CommissionerUnited States Tax Court · 1980
- Bolinger v. CommissionerUnited States Tax Court · 1981
1 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Mills, Mitchell & Turner v. CommissionerUnited States Tax Court · 1993