James P. Knight, Jr., and Annie Lou Knight v. United States
This text of 552 F.2d 157 (James P. Knight, Jr., and Annie Lou Knight v. United States) is published on Counsel Stack Legal Research, covering Court of Appeals for the Fifth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
This appeal by the government raises the question whether the district court erred in holding that the excess contribution that the court found was made to taxpayer’s profit sharing plan trust in 1969 was not “willfully made” within the meaning of Section 401(e)(2)(E) of the Internal Revenue Code of 1954. We adopt Judge Russell’s opinion below, S.D.Miss.1975, 395 F.Supp. 1, and for the reasons stated therein, AFFIRM.
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Cite This Page — Counsel Stack
552 F.2d 157, 40 A.F.T.R.2d (RIA) 5525, 1977 U.S. App. LEXIS 13649, Counsel Stack Legal Research, https://law.counselstack.com/opinion/james-p-knight-jr-and-annie-lou-knight-v-united-states-ca5-1977.