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WISCONSIN NIPPLE & FABRICATING CORP. v. C. I. R.

No. 77-1792.

581 F.2d 1235 (1978)

WISCONSIN NIPPLE AND FABRICATING CORPORATION, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided July 26, 1978.

Attorney(s) appearing for the Case

Victor M. Harding, Milwaukee, Wis., for petitioner-appellant.

Richard Farber, Atty., Tax Div., Dept. of Justice, Washington, D.C., for respondent-appellee.

Before PELL and TONE, Circuit Judges, and GRANT, Senior District Judge.

TONE, Circuit Judge.

The issue before us is whether the Commissioner of Internal Revenue abused his discretion in retroactively applying his determination that the taxpayer's profit-sharing plan was not entitled to qualified status under 26 U.S.C. §§ 401(a)(3)(B) and 501(a). The Tax Court sustained the Commissioner, Wisconsin Nipple and Fabricating Corp. v. Commissioner of Internal Revenue, 67 T.C. 490 (1976), and we...

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