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Date Withdrawal Deposit Balance
8/27/85 $1,333.20 --- $53,352.07
8/27/85 50,000.00 --- 3,352.07
10/15/85 --- $1,127.20 4,479.27
11/25/85 --- 1,333.20 5,812.47
12/03/85 5,500.00 673.91 986.38
1/13/86 14,500.00 13,654.49 140.87
4/14/86 --- 1,059.80 1,200.67
10/07/86 3.00 1,028.36 2,226.03
1/14/87 --- 20,903.40 23,129.43
2/12/88 20,000.00 1,146.72 4,276.15
12/9/88 2,000.00 282.64 2,558.79
1 2,000.00 --- 558.79
1We are unable to decipher this date from the record, and it
is immaterial to the outcome of this case.
The activity in petitioner's Defined Benefit Plan Trust
account at the Bank of New York for account No. 015-283294 was as
follows:
Date Withdrawal Deposit Balance
7/31/90 $671.18 $671.18
8/16/90 1,600.00 2,271.18
4/04/91 74.20 2,345.38
Discussion
This Court may exercise jurisdiction over a declaratory
judgment action if there is an actual controversy involving a
determination by the Secretary with respect to the initial or
continuing qualification of a retirement plan. See sec. 7476(a);
Loftus v. Commissioner, 90 T.C. 845, 855 (1988), affd. without
published opinion 872 F.2d 1021 (2d Cir. 1989).
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Last modified: May 25, 2011