1. Home
  2. Browse Decisions
  3. T.C.
  4. 92 T.C.
  5. 92 T.C. 291 (1989)
 

D.J. LEE, M.D., INC. v. COMMISSIONER

Docket Nos. 140-87, 141-87.

92 T.C. 291 (1989)

D.J. LEE, M.D., INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed February 7, 1989.

Attorney(s) appearing for the Case

Edward M. Janis, for the petitioner.

Carol A. Szczepanik, for the respondent.

WHALEN, Judge:

Respondent determined that two pension plans sponsored by petitioner failed to satisfy the minimum funding standards prescribed by section 4121 for their respective plan years ending September 30, 1982. Accordingly, he determined deficiencies in petitioner's Federal excise tax under section 4971(a) for petitioner's fiscal year ending on that date. In the case of petitioner's defined benefit pension plan (docket No...

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