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petitioner used business code No. 8999, meaning "other services
not classified."
The second plan year for the TJM Pension Plan ended October
31, 1993. At trial, petitioner submitted the TJM Pension Plan's
Annual Return of Fiduciary of Employee Benefit Trust (Schedule P,
Form 5500), the Return/Report of Employee Benefit Plan (Form
5500-C/R), the Actuarial Information (Schedule B, Form 5500), and
the Application for Extension of Time To File Certain Employee
Plan Returns for the plan fiscal year ending October 31, 1993.
Petitioner made the following deposits into a trust bank
account at Wells Fargo Bank titled in the name of Taylor J.
Miller, Trustee, Taylor J. Miller Defined Benefit Pension Plan
(TJM Pension Plan Account):
Date Amount
December 31, 1992 $ 2,500
January 8, 1993 88,594
91,094
On January 8, 1993, petitioner transferred $85,000 from the
TJM Pension Plan Account to Jack White & Company. Schedule B for
the plan year ending October 31, 1992, showed that petitioner
made the following contributions to the TJM Pension Plan:
Date Amount
December 31, 1992 $ 2,500
January 8, 1993 38,229
40,729
Based on the plan provisions and assumptions used by the
actuary for the TJM Pension Plan plan year ending October 31,
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