- 2 -
Inc., Pension Plan under section 105(c)1 and, if not, whether
petitioner Harriett Nixon Hall is entitled to relief from
liability as an "innocent spouse" under section 6013(e).
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
The stipulation of facts and attached exhibits are incorporated
herein by this reference. At the time of the filing of the
petition in this case, petitioners resided in Carnegie,
Pennsylvania.2 Petitioner James F. Hall, Jr., died on January
12, 1994, after the petition was filed but before trial. His
estate filed a Motion for Substitution of Party and to Change
Caption, which was granted by the Court.
Together petitioners owned 100 percent of the stock of Hadd-
Too, Inc. (Hadd-Too). Hadd-Too adopted a defined benefit pension
plan (Plan or Hadd-Too Plan) and trust, effective January 1,
1981, which was subsequently amended and restated, effective
January 1, 1984. The Plan was a qualified plan within the
meaning of section 401(a). On November 19, 1986, Hadd-Too
resolved to terminate its Plan, effective December 31, 1986,
1Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the taxable year in
issue, and all Rule references are to the Tax Court Rules of
Practice and Procedure.
2At the time they filed their petition herein, petitioners
were involved in divorce proceedings and did not reside together.
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