Guest v. Commissioner
United States Tax Court
Held: Sec. 219(b)(2), I.R.C. 1954, which disallows a deduction for a contribution to an individual retirement account (IRA) by an active participant in a qualified retirement plan, does not violate the due process clause of the Fifth Amendment to the Constitution. Accordingly, petitioners may not deduct the contributions made by the petitioner-employees to their IRAs.
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Held: Sec. 219(b)(2), I.R.C. 1954, which disallows a deduction for a contribution to an individual retirement account (IRA) by an active participant in a qualified retirement plan, does not violate the due process clause of the Fifth Amendment to the Constitution. Accordingly, petitioners may not deduct the contributions made by the petitioner-employees to their IRAs. Held, further, the 6-percent excise tax under sec. 4973(a) on excess contributions to an IRA applies even if the deduction for contributions to the IRA is disallowed in its entirety under sec. 219(b)(2). Orzechowski v.…
1Opinion of the Court
Chabot, Judge:
Respondent determined deficiencies in petitioners’ Federal income tax and in excise tax under section 4973(a)2 for 1975, as follows:
Deficiencies in—
Docket No. Petitioners Income tax gi
6173-77 John L. Guest .$437.60
9115-77 James Ventresca and Jordy L. Ventresca . 296.00
Jerome Kobos . 286.18
Edward Andrew Prebihalo . 290.20
Lorraine A. Heitchue . 379.96
Michael P. Grant and Mary Susan Grant . 318.82
Paul A. Vlahutin and Rosalie S. Vlahutin . 218.68
11498-77 Dennis L. Martens . 290.02
The cases have been consolidated for trial, briefs, and opinion. The issues for decision are:(1) The…
2Cases cited27 opinions
- Dandridge v. WilliamsSupreme Court of the United States · 1970
- McGowan v. MarylandSupreme Court of the United States · 1961
- Shapiro v. ThompsonSupreme Court of the United States · 1969
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Bolling v. SharpeSupreme Court of the United States · 1954
22 more not listed; retrieve them via the Exa API.
3Cited by43 opinions
- John F. Foulkes and Joyce A. Foulkes v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1981
- Johnson v. CommissionerUnited States Tax Court · 1980
- Estate of Rosenberg v. CommissionerUnited States Tax Court · 1986
- Sims v. CommissionerUnited States Tax Court · 1979
- Anthes v. CommissionerUnited States Tax Court · 1983
38 more not listed; retrieve them via the Exa API.