KOLLIPARA RAJSHEKER, M.D., INC. v. COMMISSIONER

Docket No. 16418-90R.

64 T.C.M. 1153 (1992)

T.C. Memo. 1992-628.

Kollipara Rajsheker, M.D., Inc., and Kollipara Rajsheker v. Commissioner.

United States Tax Court.

Filed October 26, 1992.


Attorney(s) appearing for the Case

William E. Huber, for the petitioners. Robin L. Herrell, for the respondent.


Memorandum Opinion

WRIGHT, Judge:

Petitioners seek a declaratory judgment pursuant to section 74761 that the Kollipara Rajsheker, M.D., Inc., Profit Sharing Plan qualifies under section 401(a) for the plan years ending November 30, 1985, 1986, 1987, and 1988. This case was submitted on the basis of the pleadings, the stipulation as to the administrative record, and the facts as set forth in the stipulation of facts, including...

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