- 6 -
and do not affect the computation of the plan's deductible
limit under section 404(a). [Tech. Adv. Mem. 8714008 (Dec.
17, 1986); emphasis added.]
[7.] However, the principles contained in Rev. Rul.
76-28 regarding the application of section 404(a)(6) are
related only to the timing of contributions for deduction
purposes and do not affect the computation of the plan's
deductible limit under section 404(a). [Tech. Adv. Mem.
8543002 (April 30, 1985); emphasis added.]
In short, the materials proffered by petitioner, to support
its argument that the Court's Opinion is inconsistent with
respondent's long-standing administrative position regarding
section 404(a)(6) and Rev. Rul. 76-28, in fact wholly support the
rationale of our Opinion and the result reached therein. In this
connection, it may also be useful to note that in our Opinion we
pointed out that Technical Advice Memorandum 8210014, upon which
petitioner so strongly relied, itself flatly states that "this
ruling does not consider the actual amounts deductible for the *
* * [relevant] taxable year". Lucky Stores, Inc. & Subs. v.
Commissioner, 107 T.C. at 16. In all of its moving papers,
petitioner simply ignores these constantly repeated caveats, so
it is difficult to give credence to petitioner's insistence that
the Court has disregarded long-standing administrative practice.
Deduction limitations and petitioner's failure to come within
them are at the focal point of our Opinion.
Even in the absence of the foregoing, as we stated in our
Opinion, revenue rulings are not ordinarily precedential in this
Court. Id. at 13 (citing Gordon v. Commissioner, 88 T.C. 630,
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