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KERN CTY. ELECTRICAL PENSION FUND v. COMMISSIONER

Docket No. 4843-89.

96 T.C. 845 (1991)

KERN COUNTY ELECTRICAL PENSION FUND, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 20, 1991.

Attorney(s) appearing for the Case

Wayne Jett, for the petitioner.

Roger L. Kave, for the respondent.

OPINION

RAUM, Judge:

The Commissioner determined a deficiency in the income tax of Kern County Electrical Pension Fund (petitioner or the pension fund) in the amount of $12,371 for its 1980 taxable year. Petitioner had its principal office in Bakersfield, California, on the date it filed the petition in this case. The case was submitted pursuant to a stipulation of facts and exhibits under our Rule 122.

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