1. Home
  2. Browse Decisions
  3. T.C.
  4. 124 T.C.
  5. 124 T.C. 198 (2005)
 

STEPNOWSKI v. COMMISSIONER

Docket No. 8383-03R.

124 T.C. 198 (2005)

124 T.C. No. 12

CHARLES P. STEPNOWSKI, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE AND HERCULES INCORPORATED, RESPONDENTS

United States Tax Court.

Filed April 26, 2005.

Attorney(s) appearing for the Case

Mervin M. Wilf, for petitioner.

Brian M. Pinheiro, for respondent Hercules Incorporated.

Peter J. Gavagan, for respondent Commissioner of Internal Revenue.

OPINION

COHEN, Judge:

Respondent Commissioner of Internal Revenue (respondent Commissioner) issued a favorable determination letter to respondent Hercules Incorporated (Hercules) in which respondent Commissioner determined that the pension plan of Hercules Incorporated, as amended (the amended plan), met the qualification requirements of section 401(a). Charles P. Stepnowski, petitioner, filed a petition for declaratory judgment (retirement plan)...

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