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ROBLENE, INC. v. COMMISSIONER

Docket No. 21576-95R.

77 T.C.M. 1998 (1999)

T.C. Memo. 1999-161

Roblene, Inc. v. Commissioner.

United States Tax Court.

Filed May 13, 1999.

Attorney(s) appearing for the Case

Paul M. Thielking, Clive, Iowa, for the petitioner. Lawrence H. Ackerman, Judith M. Picken, and Gregory J. Stull, for the respondent.

MEMORANDUM OPINION

HAMBLEN, Judge:

This is an action for a declaratory judgment regarding the qualification of petitioner's employee stock ownership plan and trust. On August 7, 1995, respondent issued a final revocation letter to petitioner stating that the Roblene, Inc. Employee Stock Ownership Plan (the ESOP) failed to meet the requirements of section 401(a)1 for the plan years beginning after July 31, 1986, and that its related...

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