Hauser v. Comm'r
United States Tax Court
From Jan. 1, 1975, to Dec. 27, 1976, petitioner was employed by a company which maintained a pension plan for some of its employees. Under the pension plan's 1975 rules, petitioner was ineligible to receive plan benefits.
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From Jan. 1, 1975, to Dec. 27, 1976, petitioner was employed by a company which maintained a pension plan for some of its employees. Under the pension plan's 1975 rules, petitioner was ineligible to receive plan benefits. In 1978, the company amended the plan effective retroactive to Oct. 1, 1976. If the 1978 rules had applied in 1976, then petitioner would have been an active participant in the plan for part of 1976. In 1976, petitioner contributed $ 1,500 to an individual retirement account and took a sec. 219, I.R.C. 1954, deduction for this amount. Respondent disallowed this deduction and…
1Opinion of the Court
Edward J. Hauser and Edith Hauser, Petitioners v. Commissioner of Internal Revenue, Respondent
Hauser v. Comm'r
Docket No. 16003-79
United States Tax Court
78 T.C. 930; 1982 U.S. Tax Ct. LEXIS 89; 78 T.C. No. 66; 3 Employee Benefits Cas. (BNA) 2057;
June 9, 1982, Filed
Decision will be entered for the petitioners.
From Jan. 1, 1975, to Dec. 27, 1976, petitioner was employed by a company which maintained a pension plan for some of its employees. Under the pension plan's 1975 rules, petitioner was ineligible to receive plan benefits. In 1978, the company amended the plan effective retroactive to Oct.…
2Cases cited8 opinions
- Orzechowski v. CommissionerUnited States Tax Court · 1978
- 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
- Johnson v. CommissionerUnited States Tax Court · 1980
- Bart H. Johnson, Jr. And Jimmie Ruth Johnson v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1981
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