16
service with the partnership for purposes of the 3-year
eligibility requirement for participation in the association's
plan); Farley Funeral Home, Inc. v. Commissioner, 62 T.C. 150
(1974) (former partners permitted to use a year of service as
partners to meet the eligibility requirements of the corporate
plan). The situations in Kintner and Farley dealt with years of
service for participation and vesting. Nonetheless, the
rationale of those cases regarding continuity of service supports
the conclusion we reach today.
Moreover, the approach we adopt fulfills the congressional
objective to prevent abuse, while at the same time giving proper
weight to the years that an individual has served. The House
report states: "Where an individual has served for less than 10
years, the maximum benefit is reduced proportionately." H. Rept.
93-807 at 36 (1974), 1974-3 C.B. (Supp.) 236, 271. The
continuity in Pallin's practice is clear. Pallin continued
performing the same services in the corporate form as he had
performed as a sole proprietor. We see no abuse in his counting
those years as service with the employer for purposes of section
415(b). Precluding Pallin from counting those years as service
with the employer would deny him the benefit envisioned by
Congress. We now turn to Brody Enterprises.
Brody Enterprises originally argued that the following years
constitute "years of service with the employer" for purposes of
section 415(b)(5): Brody's years with Brody Enterprises, 1 year
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