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BASCH ENGINEERING, INC. v. COMMISSIONER

Docket No. 30841-88R.

59 T.C.M. 482 (1990)

T.C. Memo. 1990-212

Basch Engineering, Inc. v. Commissioner.

United States Tax Court.

Filed April 25, 1990.

Attorney(s) appearing for the Case

Anthony S. Hart III, 400 Terrace Plaza, Muskegon, Mich., for the petitioner. Patricia ScottClayton, for the respondent.

Memorandum Opinion

TANNENWALD, Judge:

Respondent determined that petitioner's profit-sharing plan failed to comply with the requirements of section 401(a)1 for plan years ending on and after March 31, 1985. Having exhausted its administrative remedies, petitioner is before this Court, pursuant to section 7428, seeking a declaratory judgment as to the correctness of respondent's action.

This case was submitted under Rule...

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