# Citrus Valley Estates v. Commissioner

> United States Tax Court · September 29, 1992 · 99 T.C. 379

URL: https://www.frixlaw.com/law-library/cases/4486695

## Case

- **Full name:** Citrus Valley Estates, Inc., <sup id="fnr_fnote1"><a href="fn_fnote1" id="">1</a></sup> v. Commissioner of Internal Revenue
- **Court:** United States Tax Court
- **Decided:** September 29, 1992
- **Citations:** 99 T.C. 379; 15 Employee Benefits Cas. (BNA) 2521; 99 T.C. No. 21; 1992 U.S. Tax Ct. LEXIS 75
- **Precedential status:** Published
- **Opinion:** Dissent by Ruwe
- **Judges:** Clapp,Chabot,Swift,Jacobs,Gerber,Wright,Parr,Wells,Whalen,Colvin,Halpern,Beghe,Ruwe
- **Cited by:** 18 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4486695

## How later opinions describe it (automated extraction)

- holding that plan contributions were properly deducted
- holding section 6651(a) is applicable to the failure to file a Form 5330
- describing regulation of the actuarial profession

## Opinion text

Ruwe, J., dissenting: I respectfully dissent for the reasons set forth in Jerome Mirza & Associates, Ltd., v. United States, 882 F.2d 229 (7th Cir. 1989), affg. 692 F. Supp. 918 (C.D. Ill. 1988), and Rev. Rui. 85-131, 1985- 2 C.B. 138 .

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4486695. Public record. Not legal advice.