1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 69 T.C.M.
  5. 69 T.C.M. 2998 (1995)
 

KELLOUGH v. COMMISSIONER

Docket No. 26561-92R.

69 T.C.M. 2998 (1995)

T.C. Memo. 1995-282

Stephen Kellough, Employer and Plan Administrator for Advisors Pension Service, Inc., HR-10 Executive Plan and Trust for Stephen Kellough v. Commissioner.

United States Tax Court.

Filed June 22, 1995.

Attorney(s) appearing for the Case

Marshall L. Lerner and Jerry O. Allen, Columbus, Ohio, for the petitioner. Donald K. Rogers, for the respondent.

Memorandum Opinion

NIMS, Judge:

Respondent determined that Advisors Pension Services, Inc., HR-10 Executive Plan and Trust for Stephen Kellough (the Plan) was not a qualified plan under section 401(a), since petitioner was not an "employer" under section 401(c). Respondent further determined that the trust established in order to fund the Plan would no longer be exempt from Federal income tax under section 501(a). Petitioner challenges respondent's determinations...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases