Bolinger v. Commissioner
United States Tax Court
During 1965, G entered into a written pension plan and pension trust agreement. During the years in issue (1971 through 1973), the trust agreement did not contain a provision prohibiting forfeitures from being applied to increase the benefits that any employee would otherwise receive under the plan. In November 1974, G applied for the first time for a determination of the qualified status of the plan.
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During 1965, G entered into a written pension plan and pension trust agreement. During the years in issue (1971 through 1973), the trust agreement did not contain a provision prohibiting forfeitures from being applied to increase the benefits that any employee would otherwise receive under the plan. In November 1974, G applied for the first time for a determination of the qualified status of the plan. An initial favorable determination was revoked by the respondent in May of 1975. In December 1975, the plan was amended in the hope of curing any defects. The amendment purported to be…
1Opinion of the Court
OPINION
Wilbur, Judge:
Respondent determined deficiencies in petitioners’1 Federal income tax returns as follows:
Taxable year
1971 1972 1973
Maurice G. and Zenith A. Bolinger $209.74 $456.43 $469.17
Maurice G., Jr., and Rita Bolinger 231.82 555.51 704.40
The sole issue presented for our decision is whether the Pension Plan and Trust Agreement adopted by Gladstone Laboratories, Inc., constituted a qualified plan under section 4012 for the taxable years 1971,1972, and 1973. If the plan was not so qualified, deductions claimed by Gladstone for contributions made to the plan during those years were…
2Cases cited6 opinions
- Aero Rental v. CommissionerUnited States Tax Court · 1975
- Oakton Distributors, Inc. v. CommissionerUnited States Tax Court · 1979
- Jack R. Mendenhall Corp. v. CommissionerUnited States Tax Court · 1977
- Tionesta Sand & Gravel, Inc. v. CommissionerUnited States Tax Court · 1980
- Comprehensive Designers International, Ltd. v. CommissionerUnited States Tax Court · 1976
1 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Ronald R. Pawlak, P.C. v. CommissionerUnited States Tax Court · 1995
- Mills, Mitchell & Turner v. CommissionerUnited States Tax Court · 1993
- Stark Truss Co. v. CommissionerUnited States Tax Court · 1991
- Bolinger v. CommissionerUnited States Tax Court · 1981
- Halligan v. CommissionerUnited States Tax Court · 1986
2 more not listed; retrieve them via the Exa API.