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B&C PLAYLANDS, INC. v. COMMISSIONER

Docket No. 218-87R.

53 T.C.M. 1324 (1987)

T.C. Memo. 1987-338

B&C Playlands, Inc. v. Commissioner.

United States Tax Court.

Filed July 9, 1987.

Attorney(s) appearing for the Case

Richard L. Keschner, 18 E. 48th St., New York, N.Y., for the petitioner. Steven W. Ianacone, for the respondent.

Memorandum Findings of Fact and Opinion

PANUTHOS, Special Trial Judge:

Respondent's Motion to Dismiss for Lack of Jurisdiction was assigned for hearing, consideration, and ruling, thereon.1

Respondent issued a final adverse determination letter to petitioner, on September 29, 1986, in which respondent determined that petitioner's pension plan did not meet the requirements of section 401(a). The letter was mailed to petitioner...

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