Anthes v. Commissioner
United States Tax Court
Petitioner-wife was an active participant in her employer's tax-qualified, noncontributory, defined benefit pension plan during 1978. She established an individual retirement account (IRA) for 1978 with a contribution of $ 1,500. Petitioners claimed this contribution as an adjustment to income on their 1978 return. Held, an alleged failure to meet the minimum funding requirements of sec. 412, I.R.C. 1954, does not result in the disqualification of a qualified plan.
Read the full summary
Petitioner-wife was an active participant in her employer's tax-qualified, noncontributory, defined benefit pension plan during 1978. She established an individual retirement account (IRA) for 1978 with a contribution of $ 1,500. Petitioners claimed this contribution as an adjustment to income on their 1978 return. Held, an alleged failure to meet the minimum funding requirements of sec. 412, I.R.C. 1954, does not result in the disqualification of a qualified plan. Held, further, petitioner-wife's active participation in a qualified plan precludes an IRA deduction and requires the imposition…
1Opinion of the Court
David E. Anthes and Carolyn D. Anthes, Petitioners v. Commissioner of Internal Revenue, Respondent
Anthes v. Commissioner
Docket No. 3756-81
United States Tax Court
81 T.C. 1; 1983 U.S. Tax Ct. LEXIS 64; 81 T.C. No. 1; 4 Employee Benefits Cas. (BNA) 2265;
July 5, 1983, Filed
Decision will be entered for the respondent.
Petitioner-wife was an active participant in her employer's tax-qualified, noncontributory, defined benefit pension plan during 1978. She established an individual retirement account (IRA) for 1978 with a contribution of $ 1,500. Petitioners claimed this contribution as an adjustment…
2Cases cited13 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- 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
- Guest v. CommissionerUnited States Tax Court · 1979
8 more not listed; retrieve them via the Exa API.