Thompson v. Commissioner
United States Tax Court
E applied for and received a determination by the Commissioner that its amended retirement plan met the requirements of sec. 401, I.R.C. 1954. During such administrative proceeding, P filed a written comment with the District Director questioning certain aspects of the plan, and when he was notified of the Commissioner's determination, he timely filed with this Court a petition for declaratory judgment under sec. 7476(a), I.R.C. 1954. Subsequently, the Commissioner moved to…
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E applied for and received a determination by the Commissioner that its amended retirement plan met the requirements of sec. 401, I.R.C. 1954. During such administrative proceeding, P filed a written comment with the District Director questioning certain aspects of the plan, and when he was notified of the Commissioner's determination, he timely filed with this Court a petition for declaratory judgment under sec. 7476(a), I.R.C. 1954. Subsequently, the Commissioner moved to dismiss such petition for lack of jurisdiction. Held, we do not have jurisdiction of allegations relating to operational…
1Opinion of the Court
OPINION
Simpson, Judge:
On October 17,1977, the Commissioner filed a motion to dismiss for lack of jurisdiction this action by an employée for a declaratory judgment with respect to an employee pension plan. The issues presented by such motion are: (1) Whether the petitioner failed to exhaust his administrative remedies as required by section 7476(b)(3) of the Internal Revenue Code of 1954;1 (2) whether this Court has jurisdiction to pass on alleged operational defects in a pension plan when the Commissioner has determined, in a determination letter, that the form of the plan meets the…
2Cases cited8 opinions
- Aetna Life Insurance v. HaworthSupreme Court of the United States · 1937
- Maryland Casualty Co. v. Pacific Coal & Oil Co.Supreme Court of the United States · 1941
- Golden v. ZwicklerSupreme Court of the United States · 1969
- Altvater v. FreemanSupreme Court of the United States · 1943
- Houston Lawyer Referral Service, Inc. v. CommissionerUnited States Tax Court · 1978
3 more not listed; retrieve them via the Exa API.
3Cited by42 opinions
- Dumaine Farms v. CommissionerUnited States Tax Court · 1980
- Oakton Distributors, Inc. v. CommissionerUnited States Tax Court · 1979
- Gladstone Foundation v. CommissionerUnited States Tax Court · 1981
- Tamko Asphalt Products, Inc. v. CommissionerUnited States Tax Court · 1979
- Tamko Asphalt Products, Inc. Of Kansas (Formerly Royal Brand Roofing, Inc.) v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1981
37 more not listed; retrieve them via the Exa API.