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CLAWSON v. COMMISSIONER

Docket No. 8289-91R.

65 T.C.M. 2452 (1993)

T.C. Memo. 1993-174

Joseph P. Clawson, M.D., Inc., P.S., Profit and Pension Trusts v. Commissioner.

United States Tax Court.

Filed April 19, 1993.

Attorney(s) appearing for the Case

Joseph P. Clawson (trustee), 2430 Nightingale, Kelso, Wash., for the petitioners. Shirley M. Francis, for the respondent.

Memorandum Opinion

RAUM, Judge:

The Commissioner determined that the money purchase pension and profit-sharing plans (plans) of Joseph P. Clawson, M.D., Inc., P.S., did not meet the tax qualification requirements of section 401(a)1 for the plan year ending August 31, 1987 (plan year 1987), and that the trusts that constitute parts of each of the respective plans were therefore not exempt under section 501(a) from Federal income...

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