MEMORANDUM FINDINGS OF FACT AND OPINION
PARR, Judge:
This case is before the Court upon a petition for declaratory judgment under section 7476 and Rule 211. All section references are to the Internal Revenue Code in effect for the years in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure, unless otherwise indicated. The issue to be decided is whether petitioner's defined benefit plan and trust qualify under sections 401...
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