1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 42 T.C.M.
  5. 42 T.C.M. 1636 (1981)
 

TRUSTEES OF THE TAXICAB INDUSTRY PENSION FUND v. COMMISSIONER

Docket No. 1772-80R.

42 T.C.M. 1636 (1981)

T.C. Memo. 1981-651

Trustees of the Taxicab Industry Pension Fund v. Commissioner.

United States Tax Court.

Filed November 5, 1981.

Attorney(s) appearing for the Case

Jules B. Levine, 1140 Avenue of the Americas, New York, N.Y., for the petitioners. Adeline P. Malone, for the respondent.

Memorandum Opinion

TIETJENS, Judge:

Respondent determined that petitioners' pension plan and trust does not satisfy the requirements of sections 401(a)1 and 411(a). Petitioners, challenging respondent's adverse determination, have invoked the jurisdiction of this Court for a declaratory judgment pursuant to section 7476.2

The issue for our determination is whether, as required by section 411...

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