G & W LEACH CO. v. COMMISSIONER

Docket No. 7176-79R.

41 T.C.M. 988 (1981)

T.C. Memo. 1981-91

G & W Leach Co., a Pennsylvania Corporation v. Commissioner.

United States Tax Court.

Filed February 26, 1981.


Attorney(s) appearing for the Case

Howard A. Minsky, 728 Fifth Ave., Pittsburgh, Pa., for the petitioner. Robert W. Lynch, for the respondent.


Memorandum Opinion

DAWSON, Judge:

This case involves an action for declaratory judgment under section 74761 whereby petitioner has asked this Court to determine whether its profit sharing plan and trust qualify under section 401 for the taxable years ended September 30, 1975 and 1976. Respondent issued final adverse determination letters on February 26, 1979, which stated that a plan...

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