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YARISH v. COMMISSIONER

Docket No. 24096-08.

139 T.C. 290 (2012)

ROBERT S. YARISH AND MARSHA M. YARISH, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed October 4, 2012.

Attorney(s) appearing for the Case

Harold A. Chamberlain and David D. Aughtry , for petitioners.

M. Kathryn Bellis and Shawn P. Nolan , for respondent.

OPINION

KROUPA, Judge:

This case is before the Court on the parties' cross-motions for partial summary judgment1 under Rule 121.2 Petitioner husband participated in an Employee Stock Ownership Plan (ESOP) that was retroactively disqualified for the period 2000 to 2004. The sole issue for decision is the amount of petitioner husband's vested accrued benefit in the ESOP that petitioners must...

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