1. Home
  2. Browse Decisions
  3. T.C.
  4. 74 T.C.
  5. 74 T.C. 873 (1980)
 

THOMPSON v. COMMISSIONER

Docket No. 8723-77R.

74 T.C. 873 (1980)

JAMES E. THOMPSON, JR., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE AND BOARD OF TRUSTEES OF THE CENTRAL PENSION FUND OF THE INTERNATIONAL UNION OF OPERATING ENGINEERS AND PARTICIPATING EMPLOYERS, RESPONDENTS

United States Tax Court.

Filed July 30, 1980.

Attorney(s) appearing for the Case

Ellis J. Sobol, for the petitioner.

Deborah A. Butler and Cheryl White, for the Commissioner of Internal Revenue.

OPINION

FEATHERSTON, Judge:

The Commissioner of Internal Revenue (the Commissioner) determined that the Central Pension Fund of the International Union of Operating Engineers and Participating Employers (Central) meets the requirements of section 401(a).1 Petitioner, an "interested party" within the meaning of section 7476(b)(1), challenges the Commissioner's determination and...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases