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CUSTOM BUILDERS, INC. v. COMMISSIONER

Docket No. 11161-87.

58 T.C.M. 696 (1989)

T.C. Memo. 1989-620

Custom Builders, Inc. v. Commissioner.

United States Tax Court.

Filed November 16, 1989.

Attorney(s) appearing for the Case

Dean B. Rhoads and David L. Higgs, 560 Jefferson Bldg., Peoria, Ill., for the petitioner. Michael W. Bitner and David A. Mustone, for the respondent.

Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined a deficiency in the Federal income tax of petitioner for the taxable year 1978 in the amount of $92,907.

The issue for our decision is whether, in deciding the deductible limits under section 404(a)(1)(A),1 the cost of benefits accruing under Custom Builders, Inc.'s defined benefit pension plan for the 1978 plan year should have been allocated...

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