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FUJINON OPTICAL, INC. v. COMMISSIONER

Docket No. 12035-79R.

76 T.C. 499 (1981)

FUJINON OPTICAL, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 31, 1981.

Attorney(s) appearing for the Case

Roger L. Selfe, for the petitioner.

Richard S. Kestenbaum, for the respondent.

OPINION

NIMS, Judge:

Respondent determined that petitioner's profit-sharing plan failed to meet one of the qualification requirements of section 401(a)1 for the taxable year 1976, specifically, the requirement of section 401(a)(3) that the plan must satisfy the minimum participation standards contained in section 410. Pursuant to section 7476,2 petitioner has invoked the jurisdiction of this...

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