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BOARD OF TRUSTEES OF NEW YORK HOTEL TRADES COUNCIL & HOTEL ASSOCIATION OF NEW YORK CITY, INC. PENSION FUND v. COMMISSIONER

Docket No. 13532-80R.

42 T.C.M. 1430 (1981)

T.C. Memo. 1981-597

Board of Trustees of New York Hotel Trades Council & Hotel Association of New York City, Inc. Pension Fund v. Commissioner.

United States Tax Court.

Filed October 15, 1981.

Attorney(s) appearing for the Case

Robert M. Schanzer, 321 West 44th St., New York, N.Y., for the petitioner. Gerald A. Thorpe, for the respondent.

Memorandum Opinion

DAWSON, Judge:

Petitioner has requested a declaratory judgment pursuant to section 74761 as to whether the pension plan and trust which it administers qualifies under section 401. Respondent issued a final adverse determination letter on April 16, 1980, which stated that the plan, as amended on December 19, 1977, did not qualify because it failed to provide for full...

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