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No. 8920521
United States Court of Appeals for the Ninth Circuit
Hill, Farrer & Burrill v. Commissioner
No. 8920521 · Decided April 9, 1979
No. 8920521·Ninth Circuit · 1979·
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Case Details
Court
United States Court of Appeals for the Ninth Circuit
Decided
April 9, 1979
Citation
No. 8920521
Disposition
See opinion text.
Full Opinion
PER CURIAM. This is a Petition to Review a Decision of the Tax Court of the United States upholding a determination that appellant’s employee profit-sharing plan, adopted June 27, 1975, and amended November 7, 1975, fails to qualify under Section 401 of the Internal Revenue Code. (26 U.S.C.). Under that plan some of appellant’s employees were held to be “owner-employees” within the meaning of Section 401(c)(3)B of the Internal Revenue Code. Appellant appeals and contends the Tax Court erred in its construction of the foregoing section arguing that none of the 19 partners in the law firm owned more than a ten percent (10%) interest in the profit interest of the partnership. We disagree. The judgment of the Tax Court is affirmed for the reasons stated in the opinion of Judge Featherston, 1976, 67 T.C. 411 . AFFIRMED.
Plain English Summary
This is a Petition to Review a Decision of the Tax Court of the United States upholding a determination that appellant’s employee profit-sharing plan, adopted June 27, 1975, and amended November 7, 1975, fails to qualify under Section 401 o
Key Points
01This is a Petition to Review a Decision of the Tax Court of the United States upholding a determination that appellant’s employee profit-sharing plan, adopted June 27, 1975, and amended November 7, 1975, fails to qualify under Section 401 o
02Under that plan some of appellant’s employees were held to be “owner-employees” within the meaning of Section 401(c)(3)B of the Internal Revenue Code.
03Appellant appeals and contends the Tax Court erred in its construction of the foregoing section arguing that none of the 19 partners in the law firm owned more than a ten percent (10%) interest in the profit interest of the partnership.
04The judgment of the Tax Court is affirmed for the reasons stated in the opinion of Judge Featherston, 1976, 67 T.C.
Frequently Asked Questions
This is a Petition to Review a Decision of the Tax Court of the United States upholding a determination that appellant’s employee profit-sharing plan, adopted June 27, 1975, and amended November 7, 1975, fails to qualify under Section 401 o
FlawCheck shows no negative treatment for Hill, Farrer & Burrill v. Commissioner in the current circuit citation data.
This case was decided on April 9, 1979.
Use the citation No. 8920521 and verify it against the official reporter before filing.