T.C. Memo. 1998-318
UNITED STATES TAX COURT
HOWARD E. CLENDENEN, INC., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 18155-96R. Filed September 3, 1998.
Paul F. Christoffers, for petitioner.
Lawrence H. Ackerman, for respondent.
MEMORANDUM OPINION
TANNENWALD, Judge: This is an action for a declaratory
judgment regarding the qualification of petitioner's employee
stock ownership plan and trust. On May 22, 1996, respondent
issued a final revocation letter to petitioner stating that the
Howard E. Clendenen, Inc. Employee Stock Ownership Plan (the
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