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VAN ROEKEL FARMS, INC. v. COMMISSIONER

Docket No. 20290-98R.

79 T.C.M. 2071 (2000)

T.C. Memo. 2000-171

Van Roekel Farms, Inc. v. Commissioner.

United States Tax Court.

Filed May 24, 2000.

Attorney(s) appearing for the Case

Paul F. Christoffers, for the petitioner. Lawrence H. Ackerman, for the respondent.

MEMORANDUM OPINION

HAMBLEN, Judge:

This is an action for declaratory judgment under section 74761 regarding the qualification of petitioner's employee stock ownership plan and trust. Petitioner has satisfied all the jurisdictional requirements. See sec. 7476(b); Rule 210(c). On September 24, 1998, respondent sent petitioner a final revocation letter stating that the Van Roekel Farms, Inc. Employee Stock Ownership Plan (ESOP)...

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