Sutherland v. Commissioner
United States Tax Court
Petitioner owns a retail lumber business which adopted an annuity plan and a money-purchase plan for its employees. Of petitioner's 16 employees in 1976, 9 participated in the money-purchase plan while the remaining 7 were excluded because they lacked 1 year of service.
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Petitioner owns a retail lumber business which adopted an annuity plan and a money-purchase plan for its employees. Of petitioner's 16 employees in 1976, 9 participated in the money-purchase plan while the remaining 7 were excluded because they lacked 1 year of service. Three employees participated in the annuity plan (10 were excluded by the minimum age and service conditions and 3 declined to participate). During 1976, petitioner, along with two individuals, owned two aviation companies, corporations A and B. The businesses conducted by petitioner, A, and B were formally under common…
1Opinion of the Court
OPINION
Wilbur, Judge:
Respondent determined that during 1976 petitioner’s annuity and money-purchase plans failed to meet the minimum participation standards contained in section 410. See sec. 401(a)(3).1 Pursuant to section 7476, petitioner has invoked the jurisdiction of this Court for a declaratory judgment that its plans satisfy such qualification requirements.2 The issues for our decision are:(1) Whether all of the employees of the controlled group of which petitioner is a member must, pursuant to section 414(c), be considered together for purposes of determining whether petitioner’s…
2Cases cited9 opinions
- Manning v. Seeley Tube & Box Co.Supreme Court of the United States · 1950
- Commissioner of Internal Revenue v. Pepsi-Cola Niagara Bottling CorporationCourt of Appeals for the Second Circuit · 1968
- Pepsi-Cola Niagara Bottling Corp. v. CommissionerUnited States Tax Court · 1967
- Liberty Machine Works, Inc. v. CommissionerUnited States Tax Court · 1974
- Tamko Asphalt Products, Inc. v. CommissionerUnited States Tax Court · 1979
4 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Halliburton Co. v. CommissionerUnited States Tax Court · 1992
- Simmons v. CommissionerUnited States Tax Court · 1995
- Stevens v. CommissionerUnited States Tax Court · 1985
- Halliburton Co. v. CommissionerUnited States Tax Court · 1992
- Seekonk Lace Co. v. CommissionerUnited States Tax Court · 1983
1 more not listed; retrieve them via the Exa API.