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.
Page: 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011