Lear Eye Clinic, Ltd. v. Commissioner

106 T.C. No. 23

UNITED STATES TAX COURT LEAR EYE CLINIC, LTD., ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent* Docket Nos. 13406-90, 19117-90, Filed June 10, 1996. 177-91. Gregory A. Robinson, Brad S. Ostroff, and Neil H. Hiller, for petitioners. Anne W. Durning, for respondent. Held, for purposes of determining the limitation under sec. 415(b), I.R.C., on benefits of a plan, the term "service with the employer" shall include service with businesses that antedate the plan sponsor where the transition results in a mere technical change in the employment relationship and…