T.C. Memo. 1998-295
UNITED STATES TAX COURT
SHEDCO, INC., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 17268-95R. Filed August 12. 1998.
John F. Daniels III and Neil H. Hiller, for petitioner.
Ann W. Durning and J. Robert Cuatto, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
PARR, Judge: This case is before the Court upon a petition
for declaratory judgment under section 7476 and Rule 211. All
section references are to the Internal Revenue Code in effect for
the years in issue, and all Rule references are to the Tax Court
Rules of Practice and Procedure, unless otherwise indicated. The
issue to be decided is whether petitioner's defined benefit plan
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