Shut Out Dee-Fence, Inc. v. Commissioner
United States Tax Court
Petitioner filed a request for determination with respondent on its status as a qualified retirement plan on Jan. 31, 1974. On Oct. 17, 1980, respondent issued a notice of deficiency to petitioner for the taxable years ending May 31, 1974, and May 31, 1975. On Jan. 14, 1981, petitioner-employer filed three petitions in this Court based on the Oct. 17 notice; in two, petitioner sought redetermination of the deficiencies and in the present case it sought a declaratory judgment…
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Petitioner filed a request for determination with respondent on its status as a qualified retirement plan on Jan. 31, 1974. On Oct. 17, 1980, respondent issued a notice of deficiency to petitioner for the taxable years ending May 31, 1974, and May 31, 1975. On Jan. 14, 1981, petitioner-employer filed three petitions in this Court based on the Oct. 17 notice; in two, petitioner sought redetermination of the deficiencies and in the present case it sought a declaratory judgment concerning its retirement plan's qualification under secs. 401 and 501, I.R.C. 1954, as amended. On July 20, 1981,…
1Opinion of the Court
OPINION
Dawson, Judge:
This case was assigned to Special Trial Judge Francis J. Cantrel for the purpose of conducting the hearing and ruling on respondent’s motion to dismiss for lack of jurisdiction. After a review of the record, we agree with and adopt his opinion which is set forth below.1
OPINION OF THE SPECIAL TRIAL JUDGE
Cantrel, Special Trial Judge:
Petitioner brought an action for declaratory judgment pursuant to section 74762 that its employee benefit plan qualifies under section 401 and is exempt under section 501.
Shut Out Dee-Fence, Inc., is an organization incorporated on June 22,…
2Cases cited6 opinions
- Emma R. Dorl v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1974
- Dorl v. CommissionerUnited States Tax Court · 1972
- New Community Senior Citizen Housing Corp. v. CommissionerUnited States Tax Court · 1979
- Prince Corp. v. CommissionerUnited States Tax Court · 1976
- Hawes v. CommissionerUnited States Tax Court · 1980
1 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Fla. Country Clubs, Inc. v. Comm'rUnited States Tax Court · 2004
- Efco Tool Co. v. CommissionerUnited States Tax Court · 1983
- Halliburton Co. v. CommissionerUnited States Tax Court · 1992
- Estate of Gillespie v. CommissionerUnited States Tax Court · 1994
- Centre for International Understanding v. CommissionerUnited States Tax Court · 1985
10 more not listed; retrieve them via the Exa API.