Lucky Stores, Inc. and Subsidiaries - Page 6

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               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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