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STARK TRUSS COMPANY, INC. v. COMMISSIONER

Docket No. 2977-90R.

62 T.C.M. 169 (1991)

T.C. Memo. 1991-329

Stark Truss Company, Inc. v. Commissioner.

United States Tax Court.

Filed July 17, 1991.

Attorney(s) appearing for the Case

Terrence P. Kessler, 220 Market Ave., S., Canton, Ohio, for the petitioner. Katherine Lee Wambsgans, for the respondent.

Memorandum Opinion

RAUM, Judge:

The Commissioner determined that the employee stock ownership plan (the plan) operated by the Stark Truss Company, Inc. (petitioner) does not meet the requirements of section 4011 for the plan years 1984 through 1987. The Commissioner also determined that the trust that constitutes a part of the plan is consequently not exempt under section 501(a) for those years. Petitioner has invoked the jurisdiction...

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