Bernard McMenamy, Contractor, Inc. v. Commissioner

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• under sec. 401(aX4) discrimination for a profit-sharing plan judged in terms of contributions not benefits
• under sec. 401(a)(4) discrimination for a profit-sharing plan judged in terms of contributions not benefits

Source: CourtListener parenthetical corpus (CC0).

Cited by

10 cases in this archive cite this case.

• Bernard McMenamy Contractor, Inc. v. Commissioner of Internal Revenue
  Eighth Circuit· 1971-05-07· cited 33×
• Fairfax Auto Parts, Inc. v. Commissioner
  U.S. Tax Court· 1976-01-26· cited 33×
• Pulver Roofing Co. v. Commissioner
  U.S. Tax Court· 1978-09-19· cited 30×
• Liberty Machine Works, Inc. v. Commissioner
  U.S. Tax Court· 1974-08-19· cited 29×
• Bernstein v. Greenpoint Savings Bank (In Re Lane)
  E.D. New York· 1993-01-27· cited 12×
• Philip M. Auner v. United States
  Seventh Circuit· 1971-03-03· cited 11×
• E. F. Higgins & Co. v. Commissioner
  U.S. Tax Court· 1980-08-11· cited 10×
• Epstein v. Commissioner
  U.S. Tax Court· 1978-06-13· cited 7×
• Thompson v. Commissioner
  U.S. Tax Court· 1980-07-30· cited 1×
• Sol Walker & Co. v. United States
  Court of Claims· 1980-10-22

Cites

3 cases in this archive are cited by this case.

• United States v. Correll
  Supreme Court· 1967-12-11· cited 747×
• United States v. Sullivan
  Supreme Court· 1927-05-16· cited 592×
• Ryan School Retirement Trust v. Commissioner
  U.S. Tax Court· 1955-04-29· cited 28×