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VINSON & ELKINS v. C.I.R.

No. 92-5277.

7 F.3d 1235 (1993)

VINSON & ELKINS, J. Evans Attwell, Tax Matters Partner, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Fifth Circuit.

November 29, 1993.

Attorney(s) appearing for the Case

Thomas J. Clark, Gary R. Allen, Kenneth L. Greene, Chief, Appellate Sec., Tax Div., James A. Bruton, Acting Asst. Atty. Gen., Tax Div., Dept. of Justice; Abraham N.M. Shashy, Jr., Chief Counsel, IRS, and Patricia Scott-Clayton, Chief, Branch 7, Employee Benefits & Exempt Organizations Div., Tax Court, Washington, DC, for respondent-appellant.

David T. Harvin and Thomas Paul Marinis, Jr., Vinson & Elkins, Houston, TX, for petitioners-appellees.

David R. Levin, Reish & Luftman, Washington, DC, for amicus curiae-Soc. of Pension Act.

Before SNEED, REYNALDO G. GARZA, and JOLLY, Circuit Judges.

SNEED, Circuit Judge:

The Commissioner of Internal Revenue assessed deficiencies against a partnership, Vinson & Elkins (V & E), disallowing a portion of the deductions, which were passed through to its partners, for contributions to defined benefit pension plans. The Tax Court found that the actuarial assumptions underlying those contributions were reasonable, and decided in favor of the partnership. The Commissioner appeals. We affirm.

I.

...

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