DELAWARE VALLEY ANESTHESIA ASSOCIATES v. COMMISSIONER

Docket No. 13281-79R.

43 T.C.M. 605 (1982)

T.C. Memo. 1982-89

Delaware Valley Anesthesia Associates v. Commissioner.

United States Tax Court.

Filed February 22, 1982.


Attorney(s) appearing for the Case

Gilbert S. Feinberg, 1915 3 Penn Ctr., Philadelphia, Pa., for the petitioner. Stephen E. Sokolic, for the respondent.


Memorandum Opinion

NIMS, Judge:

Petitioner instituted this action pursuant to section 74761 for a declaratory judgment that its employees' pension and profit-sharing plans are qualified plans under section 401(a). The parties agree that all jurisdictional requirements for a declaratory judgment action have been met.

This case was submitted for decision on the basis of the stipulated administrative record under Rule 122...

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