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CATERPILLAR TRACTOR CO. v. COMMISSIONER

Docket No. 13616-78R.

72 T.C. 1088 (1979)

CATERPILLAR TRACTOR CO., A CALIFORNIA CORPORATION, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 13, 1979.

Attorney(s) appearing for the Case

Emory S. Naylor, Jr., Warren C. Seieroe, and G. William Porter, for the petitioner.

Seymour I. Sherman, for the respondent.

OPINION

TANNENWALD, Judge:

Petitioner seeks a declaratory judgment pursuant to section 74761 that its noncontributory pension plan, as amended December 17, 1976, qualifies under section 401(a).

The case was submitted under Rule 122, Tax Court Rules of Practice and Procedure, on the basis of the pleadings and the facts set forth in the administrative record.

Petitioner is a corporation with its principal...

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