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STEVENS v. COMMISSIONER

Docket No. 1900-78R.

49 T.C.M. 1261 (1985)

T.C. Memo. 1985-192

Frank Bruce Stevens v. Commissioner.

United States Tax Court.

Filed April 18, 1985.

Attorney(s) appearing for the Case

Frank Bruce Stevens, pro se, 755 N. Medoland Drive, Brigham City, Utah. Howard Philip Newman, for respondent Commissioner. E. A. Dominianni, for respondent Thiokol Corporation.

Memorandum Opinion

GERBER, Judge:*

The Commissioner of Internal Revenue (Commissioner), one of the respondents in this case, issued a favorable determination letter that the retirement income plan, as adopted and amended by respondent Thiokol Corporation (Thiokol), met the requirements of section 401(a).1

Petitioner, Frank Bruce Stevens, challenges respondent Commissioner's determination and...

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