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PECORA v. COMMISSIONER

Docket No. 22930-80R.

55 T.C.M. 365 (1988)

T.C. Memo. 1988-104

Cono A. Pecora, M.D., P.A. v. Commissioner.

United States Tax Court.

Filed March 8, 1988.

Attorney(s) appearing for the Case

Joseph S. Pecora, 775 Bloomfield Ave., Montclair, N.J., for the petitioner. David Mustone, for the respondent.

Memorandum Findings of Fact and Opinion

WOLFE, Special Trial Judge:

This case is before the Court on respondent's motion for summary judgment filed pursuant to Rule 121, Tax Court Rules of Practice and Procedure.1

Respondent determined that petitioner's pension and profit sharing plans (plans) failed to meet the qualification requirements of section 401(a) for the taxable year 1978. Pursuant to section 7476,

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