Legal Opinion
Christy & Swan Profit Sharing Plan v. Comm'r
United States Tax Court
Decided March 15, 2011No. Docket No. 23853-09XUnpublishedCited by 1 opinion
1Opinion of the Court
CHRISTY & SWAN PROFIT SHARING PLAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Christy & Swan Profit Sharing Plan v. Comm'r
Docket No. 23853-09X
United States Tax Court
T.C. Memo 2011-62; 2011 Tax Ct. Memo LEXIS 61; 101 T.C.M. (CCH) 1279;
March 15, 2011, Filed
An appropriate order and decision will be entered for respondent.
David S. Swan, Jr. (trustee), for petitioner.
Kelly C. Scanlon, for respondent.
SWIFT, Judge.
SWIFT
MEMORANDUM OPINION
SWIFT, Judge: Because petitioner's plan provisions were not amended to conform to statutory requirements, respondent retroactively revoked…
2Cases cited15 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Adickes v. S. H. Kress & Co.Supreme Court of the United States · 1970
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
- Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
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3Cited by1 opinion
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