1. Home
  2. Browse Decisions
  3. T.C.
  4. 78 T.C.
  5. 78 T.C. 541 (1982)
 

STANDARD OIL CO. v. COMMISSIONER

Docket No. 22582-80R.

78 T.C. 541 (1982)

STANDARD OIL COMPANY OF CALIFORNIA, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 5, 1982.

Attorney(s) appearing for the Case

Walter V. Stafford and Daniel Niehans, for the petitioner.

Cheryl D. White, 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 Annuity Plan for Employees of Standard Oil Co. of California and Participating Companies, as amended effective January 1, 1976, continues to be a qualified plan within the meaning of section 401(a). The issue for decision is whether such plan's method...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases