TIPTON & KALMBACH, INC. v. COMMISSIONER

Docket No. 21088-81R.

83 T.C. 154 (1984)

TIPTON & KALMBACH, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed July 25, 1984.


Attorney(s) appearing for the Case

James H. Turner and Stephen A. Weinstein, for the petitioner.

Samuel E. Berger, for the respondent.


OPINION

PANUTHOS, Special Trial Judge:

Petitioner has instituted this action pursuant to section 7476(a)(2)(B)1 for a declaratory judgment that the Tipton & Kalmbach, Inc. Profit Sharing Retirement Plan has been, and continues to be, a qualified plan under section 401(a). This case was assigned pursuant to the provisions of section 7456(d) and Rule 218(a).

This case was submitted for decision on a stipulated...

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