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MILLS, MITCHELL & TURNER v. COMMISSIONER

Docket No. 15628-90R.

65 T.C.M. 2127 (1993)

T.C. Memo. 1993-99

Mills, Mitchell & Turner, A Kentucky Partnership v. Commissioner.

United States Tax Court.

Filed March 23, 1993.

Attorney(s) appearing for the Case

Alan N. Shovers and John E. Hegeman, for the petitioner. Eric B. Jorgensen, for the respondent.

Memorandum Opinion

RAUM, Judge:

The Commissioner determined that the defined benefit pension plan operated by petitioner, Mills, Mitchell & Turner (MMT) does not meet the requirements of section 4011 for the plan years 1985 through 1987, and that the trust that constitutes a part of the plan is consequently not tax-exempt under section 501(a) for those years. The Commissioner also ruled in a companion determination that the...

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