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FRANCIS JUNGERS SOLE PROPRIETORSHIP v. COMMISSIONER

Docket No. 16401-80R.

78 T.C. 326 (1982)

FRANCIS JUNGERS SOLE PROPRIETORSHIP, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed March 3, 1982.

Attorney(s) appearing for the Case

Carroll J. Savage and H. Craig Kinney, for the petitioner.

Larry N. Johnson, for the respondent.

OPINION

SIMPSON, Judge:

The petitioner has instituted this action pursuant to section 7476(a)(1) of the Internal Revenue Code of 19541 for a declaratory judgment that the Francis Jungers Sole Proprietorship Profit Sharing Plan is a qualified plan under section 401(a). Mr. Jungers rolled over his lump-sum distribution from a qualified plan to an H.R. 10 plan subject to an agreement to repay a portion of such distribution...

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