Van Roekel Farms, Inc. - Page 1

                                 T.C. Memo. 2000-171                                  

                               UNITED STATES TAX COURT                                

                        VAN ROEKEL FARMS, INC., Petitioner v.                         
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 20290–98R.                    Filed May 24, 2000.           

               Paul F. Christoffers, for petitioner.                                  
               Lawrence H. Ackerman, for respondent.                                  

                                 MEMORANDUM OPINION                                   

               HAMBLEN, Judge:  This is an action for declaratory judgment            
          under section 74761 regarding the qualification of petitioner’s             
          employee stock ownership plan and trust.  Petitioner has                    

               1All section references are to the Internal Revenue Code,              
          all Rule references are to the Tax Court Rules of Practice and              
          Procedure, and dollar amounts are rounded to the nearest dollar,            
          unless otherwise noted.                                                     

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