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SEEKONK LACE COMPANY v. COMMISSIONER

Docket No. 28284-81R.

45 T.C.M. 951 (1983)

T.C. Memo. 1983-127

Seekonk Lace Company v. Commissioner.

United States Tax Court.

March 10, 1983.

Attorney(s) appearing for the Case

Frederick P. McClure and Mark A. Dingley, 2200 Fleet National Bank Bldg., Providence, Rhode Island, for the petitioner. Thomas M. Reid, for the respondent.

Memorandum Opinion

TANNENWALD, Chief Judge:

Respondent determined that petitioner's pension plan failed to meet the requirements of section 4011 for plan years ending after December 15, 1976. Petitioner has instituted this declaratory judgment action in accordance with section 7476.2 We must determine whether petitioner's pension plan meets the coverage requirement of section 410(b) (1). See section...

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