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WENZEL v. C.I.R.

Nos. 1238-1240, Dockets 83-4007, 83-4009 and 83-4011.

707 F.2d 694 (1983)

Robert C. WENZEL, James F. Moulthrop and Donald Wilson, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, and John Hoh, Kenneth Carroll, David Greenhut, Dominic Accetta, Angelo Ferraro, and A.J. Grau, Former Trustees of the Brewery Workers Pension Fund, Appellees. NEW YORK STATE TEAMSTERS CONFERENCE PENSION AND RETIREMENT FUND, William H. Mosley, Sr., Administrator, John Delguidice, Wayne W. Woodhead, and Anthony J. Dunadee, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, and John Hoh, Kenneth Carroll, David Greenhut, Dominic Accetta, Angelo Ferraro, and A.J. Grau, Former Trustees of the Brewery Workers Pension Fund, Appellees. NEW YORK STATE TEAMSTERS CONFERENCE PENSION AND RETIREMENT FUND, William H. Mosley, Sr., Administrator, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, and John Hoh, Kenneth Carroll, David Greenhut, Dominic Accetta, Angelo Ferraro, and A.J. Grau, Former Trustees of the Brewery Workers Pension Fund, Appellees.

United States Court of Appeals, Second Circuit.

Decided May 20, 1983.

Attorney(s) appearing for the Case

Robert D. Whoriskey, New York City (Robert S. Lipton, Sharon A. Lundstrom, Curtis, Mallet-Prevost, Colt & Mosle, Andrew J. Maloney, Lawrence V. Kelly, Maloney, Viviani, Higgins & Kelly, New York City, of counsel), for appellants.

Michael J. Roach, Atty., Tax Div., Dept. of Justice, Washington, D.C. (Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup and Richard Farber, Attys., Tax Div., Dept. of Justice, Washington, D.C., of counsel), for appellee I.R.S.

Bettina B. Plevan, New York City (Edward Silver, I. Philip Sipser, Elizabeth A. Alcorn, Claude I. Hersh, Robert C. Finkel, Proskauer, Rose, Goetz & Mendelsohn, Sipser, Weinstock, Harper, Dorn & Liebowitz, New York City, of counsel), for appellees Trustees of the Brewery Workers Pension Fund.

Before MANSFIELD, MESKILL and KEARSE, Circuit Judges.

PER CURIAM:

Appellants Wenzel, Moulthrop, and Wilson (No. 83-4007) petitioned the Tax Court for a declaratory judgment revoking as invalid a September 28, 1976 determination letter of the Buffalo District Director of the Internal Revenue Service to the effect that a 1973 merger of the Brewery Workers Pension Fund ("Brewery Workers Fund") into the New York State Teamsters Conference Pension and Retirement Fund ("Teamsters Fund") did not affect the qualified and tax...

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