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D.J. LEE, M.D., INC. v. C.I.R.

Nos. 89-1547, 89-1548.

931 F.2d 418 (1991)

D.J. LEE, M.D., INC., Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided May 1, 1991.

Attorney(s) appearing for the Case

Edward M. Janis, Westlake, Ohio, for petitioner-appellant.

Peter K. Scott, I.R.S., Office of Chief Counsel, Gary R. Allen, Acting Chief, Jonathan S. Cohen, Michael J. Roach, Brian C. Griffin, U.S. Dept. of Justice, Appellate Section Tax Div., Washington, D.C., for respondent-appellee.

Before MARTIN, GUY, and NELSON, Circuit Judges.

BOYCE F. MARTIN, Jr., Circuit Judge.

The United States Tax Court determined that taxpayer, D.J. Lee, M.D., Inc., failed to make timely contributions to his defined benefit and money purchase plans for purposes of § 412(b)(3)(A) of the Internal Revenue Code. 26 U.S.C. § 412. This failure to make timely contributions resulted in each plan having an accumulated funding deficiency under § 412. The tax court, at 92 T.C. 291

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