United States Tax Court February 29, 2012, Docket 9458-10 (Research Corp. v. Commissioner)

RESEARCH CORPORATION, PETITIONER v. COMMISSIONER OF

INTERNAL REVENUE, RESPONDENT

Docket No. 9458–10. Filed February 29, 2012.

P is a corporation exempt from tax under I.R.C. sec.

501(c)(3) since the inception of that rule in 1954. P had paid

unrelated business income tax for 1952, 1953, 1954, 2000, and

2001. In 1961 P established an employee pension plan.