106 T.C. No. 23
UNITED STATES TAX COURT
LEAR EYE CLINIC, LTD., ET AL.,1 Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent*
Docket Nos. 13406-90, 19117-90, Filed June 10, 1996.
177-91.
Gregory A. Robinson, Brad S. Ostroff, and Neil H. Hiller,
for petitioners.
Anne W. Durning, for respondent.
Held, for purposes of determining the limitation
under sec. 415(b), I.R.C., on benefits of a plan, the
term "service with the employer" shall include service
with businesses that antedate the plan sponsor where
the transition results in a mere technical change in
the employment relationship and continuity otherwise
1 Cases of the following petitioners are consolidated
herewith: Lear Eye Clinic, Ltd., An Arizona Professional
Corporation, docket No. 19117-90; and Brody Enterprises, Inc.,
docket No. 177-91.
* This opinion supplements our previously filed opinion in
Citrus Valley Estates, Inc. v. Commissioner, 99 T.C. 379 (1992),
affd. in part and remanded in part 49 F.3d 1410 (9th Cir. 1995).
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