RHOADES, McKEE & BOER v. U.S.

No. 93-2052.

43 F.3d 1071 (1995)

RHOADES, McKEE & BOER, a Michigan Partnership; Dale W. Rhoades, Tax Matter Partner; Timothy Hillegonds, Partner; and Rhoades, McKee, Boer, Goodrich & Titta, a Michigan Corporation, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Sixth Circuit.

Decided January 10, 1995.


Attorney(s) appearing for the Case

Dale W. Rhoades, Kurt D. Hassberger (argued and briefed), Robert C. Shaver, Rhoades, McKee, Boer, Goodrich & Titta, Grand Rapids, MI, for plaintiffs-appellees.

Thomas J. Clark, Trial Atty. (argued), U.S. Dept. of Justice, Tax Div., Washington, DC, Kenneth L. Greene, Gary R. Allen, Acting Chief (briefed), U.S. Dept. of Justice, Appellate Section Tax Div., Washington, DC, for defendant-appellant.

Before: KENNEDY, MARTIN, and JONES, Circuit Judges.


BOYCE F. MARTIN, Jr., Circuit Judge.

The Commissioner appeals the district court's decision allowing tax deductions for contributions to an individual defined benefit pension plan. The district court found that the actuarial assumptions used in creating the plan were reasonable in the aggregate and were the actuaries' best estimate. We reverse that decision.

In 1984, the law firm of Rhoades, McKee, Boer, Goodrich & Titta created an individual defined benefit...

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