T.C. Memo. 1999-369
UNITED STATES TAX COURT
WESTCHESTER PLASTIC SURGICAL ASSOCIATES, P.C., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 13073-97R. Filed November 5, 1999.
Andrew I. Panken and Robert A. DeVellis, for petitioner.
Mark L. Hulse and Catherine R. Chastanet, for respondent.
MEMORANDUM OPINION
HAMBLEN, Judge: This is an action for a declaratory
judgment regarding the qualification of petitioner's defined
benefit plan and trust. This case was submitted on the
administrative record, pursuant to Rule 217. Unless otherwise
indicated, all section references are to the Internal Revenue
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