Legal Opinion
Benbow v. Commissioner
Court of Appeals for the Seventh Circuit
Decided September 30, 1985No. 84-3036PublishedCited by 8 opinions
1Opinion of the Court
FAIRCHILD, Senior Circuit Judge.
Taxpayers Daniel W. Cass, Jr. and Frederic E. Saunders2 were employees of Electric Cord Sets, Inc. In 1959 Electric Cord established a pension plan and related trust. In 1959, and again in 1963 upon the plan’s amendment, the Commissioner of Internal Revenue (Commissioner) issued letters determining that the plan was “qualified” under § 401(a) of the Internal Revenue Code of 1954, 26 U.S.C. § 401(a), and the trust was therefore exempt from tax under § 501(a) of the Code, 26 U.S.C. § 501(a).
On July 18, 1978, Electric Cord terminated the plan effective for the…
2Cases cited7 opinions
- United States v. Ophelia Johnson and Ophelia R. Johnson, as Under the Last Will and Testament of Clifford L. Johnson, DeceasedCourt of Appeals for the Fifth Circuit · 1964
- Harold D. Greenwald and Nana Greenwald, on Review v. Commissioner of Internal Revenue, on ReviewCourt of Appeals for the Second Circuit · 1966
- Baetens v. CommissionerUnited States Tax Court · 1984
- Richard N. Gunnison and Vivian E. Gunnison v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1972
- Curtis B. Woodson and Estate of Fern R. Woodson, Etc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1981
2 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Fazi v. CommissionerUnited States Tax Court · 1994
- Henry T. Boggs and Jeanne Boggs v. Commissioner of Internal Revenue, Henry T. Boggs and Jeanne Boggs v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1986
- Gouveia v. Pulley (In Re Pulley)United States Bankruptcy Court, N.D. Indiana · 1989
- Benbow v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1985
- Fazi v. CommissionerUnited States Tax Court · 1994
3 more not listed; retrieve them via the Exa API.