GROSS DISTRIBUTING CO. v. C.I.R.

No. 82-1524.

710 F.2d 249 (1983)

GROSS DISTRIBUTING COMPANY, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

June 16, 1983.


Attorney(s) appearing for the Case

Martin Welenken, Judith A. Rosenberg (argued), Welenken, Himmelfarb & Rosenberg, Louisville, Ky., for petitioner-appellant.

Kenneth W. Gideon, Chief Counsel, I.R.S., George M. Sellinger, Washington, D.C., Glenn L. Archer, Jr., Michael L. Paup, Michael Roach (argued), Tax Div., Dept. of Justice, Washington, D.C., for respondent-appellee.

Before MERRITT and WELLFORD, Circuit Judges, and WEICK, Senior Circuit Judge.


ORDER

This is an appeal from a judgment of the United States Tax Court upholding the Commissioner of Internal Revenue's retroactive declaration that the pension and profit sharing plans of petitioner-appellant Gross Distributing Company (the Company) were non-qualified plans for certain years.

In January 1961, the Company submitted its recently adopted pension and profit sharing plans to the IRS, seeking a determination...

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