Legal Opinion
Mills, Mitchell & Turner v. Commissioner
United States Tax Court
Decided March 23, 1993No. Docket No. 15628-90RUnpublishedCited by 1 opinion
1Opinion of the Court
MILLS, MITCHELL & TURNER, A KENTUCKY PARTNERSHIP, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Mills, Mitchell & Turner v. Commissioner
Docket No. 15628-90R
United States Tax Court
T.C. Memo 1993-99; 1993 Tax Ct. Memo LEXIS 100; 65 T.C.M. (CCH) 2127; 16 Employee Benefits Cas. (BNA) 2001;
March 23, 1993, Filed
For petitioner: Alan N. Shovers and John E. Hegeman.
For respondent: Eric B. Jorgensen.
RAUM
RAUM
MEMORANDUM OPINION
RAUM, Judge: The Commissioner determined that the defined benefit pension plan operated by petitioner, Mills, Mitchell & Turner (MMT) does not meet the requirements of…
2Cases cited19 opinions
- Ben Perlmutter and Bernice Perlmutter v. Commissioner of Internal Revenue, the Perlmutters, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1967
- Perlmutter v. CommissionerUnited States Tax Court · 1965
- Estate of Emerson v. CommissionerUnited States Tax Court · 1977
- Schuster v. CommissionerCourt of Appeals for the Ninth Circuit · 1962
- Pierre Boulez v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1987
14 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Securities & Exchange Commission v. JohnstonDistrict Court, E.D. Michigan · 1996