108 T.C. No. 25
UNITED STATES TAX COURT
ROBERT D. BOOTH AND JANICE BOOTH, ET AL.,1 Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 2544-94, 2545-94, Filed June 17, 1997.
2546-94, 5754-94,
5755-94, 5893-94,
9229-94, 9230-94.
Secs. 419 and 419A, I.R.C., as enacted by the
Deficit Reduction Act of 1984, Pub. L. 98-369,
secs. 511(a), 512(a), 98 Stat. 494, 854, 862, limit an
employer's deductions for contributions made to a
welfare benefits fund for employees. These limitations
do not apply to a welfare benefits fund that is part of
a "10 or more employer plan" described in sec.
419A(f)(6), I.R.C. Under the Prime Plan, in which Ps
1 Cases of the following petitioners are consolidated
herewith: N.L. Booth & Son, Inc., docket No. 2545-94; John N.
Booth & Debra Booth, docket No. 2546-94; Young & Young, Ltd.,
docket No. 5754-94; Howard S. Young & Elaine P. Young, docket
No. 5755-94; Bruce E. Traegde & Patricia Traegde, docket No.
5893-94; Billy J. Johnson & Ruth Johnson, docket No. 9229-94; and
Johnson Systems, Inc., docket No. 9230-94.
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