Legal Opinion
Blair E. Hildebrand v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided June 22, 1982No. 81-1494PublishedCited by 30 opinions
1Opinion of the Court
OPINION OF THE COURT
WEIS, Circuit Judge.
The Internal Revenue Service disallowed a taxpayer’s deduction for an Individual Retirement Account because he had also contributed to a pension fund provided by his employer. In the Tax Court, the taxpayer argued that he was eligible for an IRA deduction because he had left his job by the end of the year and no longer had any interest in the pension fund. The Tax Court ruled that the Internal Revenue Code prohibits a deduction if the taxpayer participated in a pension plan at any time during the year. We affirm.
Blair E. Hildebrand was employed by…
2Cases cited8 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Commissioner v. National Alfalfa Dehydrating & Milling Co.Supreme Court of the United States · 1974
- Richard W. And Janet Orzechowski v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1979
- John F. Foulkes and Joyce A. Foulkes v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1981
- Bart H. Johnson, Jr. And Jimmie Ruth Johnson v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1981
3 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- Thomas v. Orvis and Bobye G. Orvis v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
- Anthes v. CommissionerUnited States Tax Court · 1983
- Eanes v. CommissionerUnited States Tax Court · 1985
- Ball v. CommissionerUnited States Tax Court · 1995
- Adams v. CommissionerCourt of Appeals for the Third Circuit · 1988
25 more not listed; retrieve them via the Exa API.