RONALD R. PAWLAK, P.C. v. COMMISSIONER

Docket Nos. 1745-94R, 1749-94R.

69 T.C.M. 1603 (1995)

T.C. Memo. 1995-7

Ronald R. Pawlak, P.C. v. Commissioner.

United States Tax Court.

Filed January 10, 1995.


Attorney(s) appearing for the Case

Jack M. Schultz, 3000 Town Center, Southfield, Mich., for the petitioner. Meso T. Hammoud, for the respondent.


Memorandum Opinion

LARO, Judge:

Respondent determined that the profit-sharing and pension plans (Plans) maintained by Ronald R. Pawlak, P.C. (petitioner), did not meet the requirements of section 401(a)2 for the Plans' years ended June 30, 1986, 1987, 1988, and 1989. Respondent also determined that the trust (collectively the Trusts) constituting a part of each plan was consequently...

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