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FURNITURE MARKETING SPECIALISTS v. COMMISSIONER

Docket No. 20872-92.

66 T.C.M. 1174 (1993)

T.C. Memo. 1993-501.

Furniture Marketing Specialists, Inc. Defined Benefit Pension Plan v. Commissioner.

United States Tax Court.

Filed November 1, 1993.

Attorney(s) appearing for the Case

I. Frederick Shotkin and Jeffrey A. Schantz, 110 E. 59th St., New York, N.Y., for the petitioner. Peter J. Labelle and Laurie B. Kazenoff, for the respondent.

Memorandum Opinion

LARO, Judge:

Furniture Marketing Specialists, Inc. Defined Benefit Pension Plan (petitioner) moves pursuant to Rule 1211 for an order granting summary judgment in its favor. We treat petitioner's motion for summary judgment as a motion for partial summary judgment; a resolution favorable to petitioner would resolve only 1 of the 2 taxable years in issue. Petitioner is a defined benefit plan; its plan year ends...

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