Porter v. Commissioner
United States Tax Court
Deductions of contributions made by petitioners to individual retirement accounts were disallowed by respondent because respondent determined that the male petitioners, all judges of the United States entitled to hold office for life during good behavior, were active participants of a plan established for its employees by the United States.
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Deductions of contributions made by petitioners to individual retirement accounts were disallowed by respondent because respondent determined that the male petitioners, all judges of the United States entitled to hold office for life during good behavior, were active participants of a plan established for its employees by the United States. See sec. 219(b)(2)(A)(iv), I.R.C. 1954. Held: The judge petitioners are not "employees" as that term is used in sec. 219(b)(2)(A)(iv) and therefore they are not qualified participants in a plan established for its employees by the United States. The…
1Opinion of the Court
Fay, Judge:
Respondent determined Federal income tax and excise tax deficiencies as follows:
Petitioners Year in issue Income tax Excise tax deficiency deficiency
Judge and Mrs. Donald J. Porter 1980 $924.00 $90.00
Judge and Mrs. Arlin M. Adams 1980 687.69 76.80
Judge and Mrs. William J. Nealon, Jr. 1981 725.61 90.00
Judge and Mrs. Clarence C. Newcomer 1981 846.03 105.00
Judge and Mrs. Daniel H. Huyett III 1981 825.00 290.00
The issues for decision are whether petitioners are entitled to deduct amounts contributed to individual retirement accounts (hereinafter IRA’s) under section 219 or section 220,…
2Cases cited27 opinions
- Buckley v. ValeoSupreme Court of the United States · 1976
- Metcalf & Eddy v. MitchellSupreme Court of the United States · 1926
- United States Ex Rel. Toth v. QuarlesSupreme Court of the United States · 1955
- National Carbide Corp. v. CommissionerSupreme Court of the United States · 1949
- United States v. Theodore J. Isaacs and Otto Kerner, Jr.Court of Appeals for the Seventh Circuit · 1974
22 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Donald J. Porter and Harriet J. Porter v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1988
- Adams v. CommissionerCourt of Appeals for the Third Circuit · 1988
- Fuhrman v. CommissionerUnited States Tax Court · 1997
- Waxman v. HARDAWAY CONST. CO., INC.District Court, M.D. Tennessee · 1988
- Arlin M. Adams and Neysa C. Adams v. Commissioner of Internal Revenue, in 87-1394. William J. Nealon, Jr. And Jean M. Nealon v. Commissioner of Internal Revenue, in 87-1395. Clarence C. Newcomer and Jane M. Newcomer v. Commissioner of Internal Revenue, in 87-1396. Daniel H. Huyett, 3rd and Mary J. Huyett v. Commissioner of Internal Revenue, in 87-1397Court of Appeals for the Third Circuit · 1988
3 more not listed; retrieve them via the Exa API.