Pulver Roofing Co. v. Commissioner
United States Tax Court
In 1961, petitioner obtained a ruling from respondent that its profit-sharing plan, which did not cover its union employees, was a qualified plan under sec. 401(a), I.R.C. 1954. Ostensibly unforeseen business conditions caused a decline in the number of nonunion employees covered by the plan who were not officers, shareholders, supervisors, or highly compensated.
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In 1961, petitioner obtained a ruling from respondent that its profit-sharing plan, which did not cover its union employees, was a qualified plan under sec. 401(a), I.R.C. 1954. Ostensibly unforeseen business conditions caused a decline in the number of nonunion employees covered by the plan who were not officers, shareholders, supervisors, or highly compensated. In his notices of deficiency, respondent retroactively determined that the plan was discriminatory and therefore not qualified during the taxable years involved. Held, during those years, petitioner's plan did not satisfy the…
1Opinion of the Court
Pulver Roofing Co., Inc., Petitioner v. Commissioner of Internal Revenue, Respondent
Pulver Roofing Co. v. Commissioner
Docket Nos. 10703-75, 903-77
United States Tax Court
70 T.C. 1001; 1978 U.S. Tax Ct. LEXIS 53; 1 Employee Benefits Cas. (BNA) 1981;
September 19, 1978, Filed
Decisions will be entered under Rule 155.
In 1961, petitioner obtained a ruling from respondent that its profit-sharing plan, which did not cover its union employees, was a qualified plan under sec. 401(a), I.R.C. 1954. Ostensibly unforeseen business conditions caused a decline in the number of nonunion employees covered by…
Also in this document: Concurrence; Dissent · Drennen; Dissent · Wilbur.
2Cases cited26 opinions
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Pinellas Ice & Cold Storage Co. v. CommissionerSupreme Court of the United States · 1933
- Christian Echoes National Ministry, Inc. v. United StatesCourt of Appeals for the Tenth Circuit · 1973
- H. S. D. Co. v. Kavanagh, Collector of Internal RevenueCourt of Appeals for the Sixth Circuit · 1951
- Commissioner of Internal Revenue v. Pepsi-Cola Niagara Bottling CorporationCourt of Appeals for the Second Circuit · 1968
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