1. Home
  2. Browse Decisions
  3. F.2d
  4. 469 F.2d
  5. 469 F.2d 1318 (1972)
 

CORNELL-YOUNG COMPANY v. UNITED STATES

No. 72-1299.

469 F.2d 1318 (1972)

CORNELL-YOUNG COMPANY, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. MACON PRESTRESSED CONCRETE COMPANY, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

December 5, 1972.

Attorney(s) appearing for the Case

Charles M. Cork, Sr., Charles M. Cork, Jr., George T. Williams, Macon, Ga., for plaintiff-appellant.

William J. Schloth, U. S. Atty., Macon, Ga., Scott P. Crampton, Asst. Atty. Gen., Tax Div., Meyer Rothwacks, Atty., Michael L. Paup, Dept. of Justice, Washington, D. C., for defendant-appellee.

Before COLEMAN, GOLDBERG, and GODBOLD, Circuit Judges.

GOLDBERG, Circuit Judge:

"Neither the [Internal Revenue] Code nor Regulations issued thereunder contain any requirement that as a condition precedent for obtaining the tax benefits incident and pertaining to qualified employees [pension] plans an advance ruling as to initial qualification or termination must be obtained from the Internal Revenue Service. Such an advance ruling is issued only on request of a taxpayer and is not initiated by the Internal Revenue Service...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases