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GARLAND v. COMMISSIONER

Docket No. 9956-78R.

73 T.C. 5 (1979)

LLOYD M. GARLAND, M.D., F.A.C.S., P.A., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed October 4, 1979.

Attorney(s) appearing for the Case

Clarence P. Brazill, Jr., and Gary A. Ward, for the petitioner.

Deborah A. Butler, for the respondent.

OPINION

DAWSON, Judge:

This is an action for declaratory judgment pursuant to section 7476(a).1 Respondent has determined that petitioner's pension plan does not qualify under section 401 because it does not comply with the antidiscrimination provisions of section 401(a)(4) and section 410(b)(1). Having exhausted all administrative remedies as required by section 7476(b)(3), petitioner asks this Court to review respondent...

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