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TAMKO ASPHALT PRODUCTS, INC. OF KANSAS v. C. I. R.

No. 79-1517.

658 F.2d 735 (1981)

TAMKO ASPHALT PRODUCTS, INC. OF KANSAS (Formerly Royal Brand Roofing, Inc.), Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Tenth Circuit.

Decided August 31, 1981.

Rehearing Denied September 24, 1981.

Attorney(s) appearing for the Case

Jack B. Robertson, Kansas City, Mo., for petitioner-appellant.

Daniel F. Ross, Washington, D. C. (M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews and Crombie J. D. Garrett, Attys., Tax Division, Dept. of Justice, Washington, D. C., with him on the brief), for respondent-appellee.

Before McWILLIAMS, McKAY and LOGAN, Circuit Judges.

LOGAN, Circuit Judge.

Tamko Asphalt Products, Inc. of Kansas (Tamko) appeals a United States Tax Court decision, 71 T.C. 824, in a declaratory judgment action which upheld the determination of the Internal Revenue Service (IRS or Service) that Tamko's profit sharing trust was not a qualified trust under section 401 of the Internal Revenue Code of 1954 (IRC), 26 U.S.C. § 401, because the plan discriminates in favor of employees...

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