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AUTOMATED PACKAGING SYSTEMS, INC. v. COMMISSIONER

Docket No. 3697-77R.

70 T.C. 214 (1978)

AUTOMATED PACKAGING SYSTEMS, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 15, 1978.

Attorney(s) appearing for the Case

Thomas A. Jorgensen and Walter G. Harper, for the petitioner.

Rudolf L. Jansen, for the respondent.

OPINION

GOFFE, Judge:

Petitioner has instituted this action pursuant to section 7476, Internal Revenue Code of 1954,1 for a declaratory judgment that its pension plan adopted on June 28, 1974, and amended effective January 14, 1977, is a qualified plan under section 401(a). The parties agree that all jurisdictional requirements have been met. Pursuant to Rule 217 of the Rules of Practice and Procedure of this Court, the...

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