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LUDDEN v. C. I. R.

No. 77-3898.

620 F.2d 700 (1980)

Allen LUDDEN and Betty White Ludden, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

February 4, 1980.

Attorney(s) appearing for the Case

Joel M. Butler, Shiotani & Butler, Beverly Hills, Cal., for petitioners-appellants.

Gilbert E. Andrews, Washington, D. C., on brief; Daniel F. Ross, U. S. Dept. of Justice, Washington, D. C., for respondent-appellee.

Before CHOY, ANDERSON and PREGERSON, Circuit Judges.

CHOY, Circuit Judge:

The Luddens' corporation established IRS-approved pension and profit-sharing plans for the benefit of its employees. Due to an inadvertent operational error by an accountant, the corporation made contributions to the plans on behalf of Mr. and Mrs. Ludden in fiscal 1972, but not on behalf of the only other eligible employee, secretary Whitehead. Therefore, the Commissioner determined that the plans failed in 1972 to qualify under I.R.C. §...

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