1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 54 T.C.M.
  5. 54 T.C.M. 1143 (1987)
 

J.G. KERN ENTERPRISES, INC. v. COMMISSIONER

Docket No. 37779-86R.

54 T.C.M. 1143 (1987)

T.C. Memo. 1987-580

J.G. Kern Enterprises, Inc. v. Commissioner.

United States Tax Court.

Filed November 23, 1987.

Attorney(s) appearing for the Case

Jack M. Schultz and Thomas H. Bergh, 24700 Northwestern Highway, Southfield, Michigan, for the petitioner. Paul S. Horn, for the respondent.

Memorandum Opinion

TANNENWALD, Judge.

Petitioner seeks a declaratory judgment pursuant to section 74761 that its defined benefit pension plan, as amended, qualifies under section 401(a) for the plan years ending March 31, 1981, 1982, and 1983.

The case was submitted under Rule 122 on the basis of the pleadings and the facts set forth in the administrative record, which...

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