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HAMLIN DEVELOPMENT COMPANY v. COMMISSIONER

Docket No. 8324-90R.

65 T.C.M. 2071 (1993)

T.C. Memo. 1993-89

Hamlin Development Company v. Commissioner.

United States Tax Court.

Filed March 15, 1993.

Attorney(s) appearing for the Case

Richard E. Rosin, for the petitioner. Jacqueline M. Hotz, for the respondent.

Memorandum Findings of Fact and Opinion

LARO, Judge:

Respondent determined that the pension plan (Plan) operated by Hamlin Development Co. (petitioner) does not meet the requirements of section 401(a)1 for its plan years 1986, 1987, and 1988. Respondent also determined that the trust (Trust) that constituted a part of the Plan is consequently not exempt from taxation under section 501(a) for those same years. Following these...

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