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OAKTON DISTRIBUTORS, INC. v. COMMISSIONER

Docket No. 11900-77R.

73 T.C. 182 (1979)

OAKTON DISTRIBUTORS, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed October 30, 1979.

Attorney(s) appearing for the Case

Robert W. Manly, for the petitioner.

Stephen J. Morrow, Bernard B. Kornmehl, and Elizabeth DePriest, for the respondent.

OPINION

FEATHERSTON, Judge:

Respondent retroactively revoked a determination that the profit-sharing plan adopted by petitioner meets the requirements of section 401(a).1 Petitioner challenges respondent's revocation and has invoked the jurisdiction of this Court for a declaratory judgment under section 7476.

The issues presented for decision are:

(1) Whether a profit-sharing plan which was adopted on December...

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