Commissioner Vs. Keystone Consol. Industries, Inc.

Decided On : May-24-1993

Court : US Supreme Court

LAW: section 4975(f)(3, Section 4975(f)(3

PERSON: Keystone Consol, Helvering v. Hammel, J., C. J., J., J., Christopher, J. Wright, Bryson, Bruton, Wallace, Steven W Parks, Raymond P. Wexler, Todd F. Maynes, Ralph P. End, BLACKMUN, William G. Beyer, James J. Armbrnster, Pub, lien, Helvering v. Hammel, W]e, Sorenson, lien, H. R. Conf, J., Rule 81-40,1981-1 Cum, Bull, Bull, A. P. Smith Manufacturing Co., Rul, Bull, J.

CARDINAL: Inc., 508, 158-162, 158-159, 153, 160, 161-162, 951, 76, 162, 35, 302, 93-406, 302, 88, 869, five, five, 2003(a, 971, two, 1, 4975(e)(2)(C, 4975(f)(4, 6213(a, five, 60, 90,628, 90,628, 90-3071, 90,628, 90-3071, 157, 60, 90,628, 90-3071, 90,628, 955, 908, 972, 60, 90,628, 951, 76, 79, 955, 913, 2, 40.4, 40-11, 159, 955, 913, 333, 340, 860, 433, 366, 304, 93-383, 95-96, two, 951, 93-1280, 307, 60, 90,628, 951, two, two, 508, 387, 158, 393, 992, 364, 831, 282, 9, 75-498, 29, 951, 79, 60, 90,628, 90-3071, 160, three

GPE: U.S., Pp, Pp, Pp, Delaware, Dallas, Tex., Fla., Id., Estates, United States, United States, pp, Chicago, United States, United States, United States

DATE: 1993, 1992, 91-1677, February 22, 1993-, May 24, 1993, 1974, 4975, 4975, 4975, JJ, 4975, years, years ended June 30, 1983,, June 30, 1988, 1974, March 8, 1983, its fiscal years 1982 and 1983, March 13, 1984, its fiscal year 1984, 4975, its fiscal year 1984, fiscal years 1983, 1985-1988, its fiscal year 1988, 1990, 1424, 4975, 4975, 1425, 1425, 1425, 90-3072, 1990, 1992, 1425, 1992, 78, 4975, two weeks, 1992, 4975, 1941, 2d ed. 1990, a half century, 4975, 4975, 1981, 1986, 1932, 1961, 1974, 4975, 1973, years, 4971, 4975, 78, 1974, year, 4975, 1990, 76, 1992, 10-13, July 28,1981, March 29,1990, 1977-2 Cum, another day, 1968, 1966, 1960, today, 1425, 1222

ORG: Syllabus, KEYSTONE CONSOLIDATED INDUSTRIES, INC., THE UNITED STATES COURT OF APPEALS, THE FIFTH CIRCUIT No., the Employee Retirement Income Security Act, the Commissioner of Internal Revenue, The Tax Court, the Court of Appeals, The Court of Appeals, Congress, Court, REHNQUIST, WHITE, THOMAS, SCALIA, Solicitor General Starr, the Pension Benefit Guaranty Corporation, SCALIA, Keystone Consolidated Industries, Inc., the Employee Retirement Income Security Act, the Keystone Consolidated Master Pension Trust, the Pension Trust, the Pension Trust, ERISA, the Pension Trust, the United States Tax Court, The Tax Court, the Tax Court, TCM, The Tax Court, The Tax Court, the Pension Trust's, TCM, The United States Court of Appeals, the Fifth Circuit, The Court of Appeals, the Internal Revenue Service, the Department of Labor, ERISA, the Department of Labor's, the Fourth Circuit's, Wood, the Fifth Circuit's, the Pension Trust, Federal Taxation of Income, Gifts, the Pension Trust, The Fourth Circuit, Congress, Congress, Treasury, Congress, Congress, ERISA, Congress, ERISA, the Internal Revenue Code, Congress, the Pension Trust, the Court of Appeals, the Court of Appeals', The Court of Appeals, Congress, Congress, the Court of Appeals, the Tax Court, the Court of Appeals, the Internal Revenue Code, Reply Brief, Pension Benefit Guaranty Corporation, the Department of Labor, the Internal Revenue Service, See Department of Labor Advisory Opinion 81-69A, Department of Labor Advisory Opinion 90-05A, Court, Congress, Tasty Baking Co., General Shoe Corp., Congress, Court, the Tax Court, the Court of Appeals, Congress, TCM, the Internal Revenue Code, Court, Congress, Congress, the Internal Revenue Service, the Court of Appeals, the Tax Court, Congress, the Internal Revenue Code

NORP: §, §, §, §, §, §, §, §, §, §

MONEY: 154 , 155 , 9,655,454, 5,336,751, 156 , 749,610, 482,773, 9,655,454, 158 , 160 B , 161 , 162 , 163 , 164 STEVENS

PERCENT: 26 U. S. C. §§ 402(a)(1, 29 U. S. C. § 1082, 26 U. S. C. § 412, 26 U. S. C. § 1222, 26 U. S. C. §, 5 percent, 26 U. S. C. § 4975(a, 100 percent, 26 U. S. C. § 4975(f)(3, 95 T. C. 364, 504 U. S., 505 U. S. 1231, 29 U. S. C. § l106(a)(1)(A, 3%, 26 U. S. C. § 4975(c)(1)(A, 26 U. S. C. §§ 1001(c, 29 U. S. C. § 1104

LOC: Key West, Key West, Key West, Key West, Key West, Key West

ORDINAL: first, second, second, first, second, third

PRODUCT: 3We