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MORTENSON ROOFING COMPANY, INC. v. COMMISSIONER

Docket No. 24819-89R.

63 T.C.M. 2186 (1992)

T.C. Memo. 1992-112

Mortenson Roofing Company, Inc. v. Commissioner.

United States Tax Court.

Filed February 24, 1992.

Attorney(s) appearing for the Case

Albert L. Grasso and Steven B. Wolf, 225 W. Washington St., Chicago, Ill., for the petitioner. William I. Miller, for the respondent.

Memorandum Opinion

NIMS, Chief Judge:

Respondent determined that the Mortenson Roofing Profit-Sharing Trust (plan) is not exempt from taxation under section 501(a) for plan years ending on and after October 31, 1984, on the ground that the plan does not comply with the requirements of section 401(a). (Section references are to the Internal Revenue Code in effect for the years in issue. Rule references are to the Tax Court Rules of Practice and Procedure...

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