Legal Opinion
Donald J. Porter and Harriet J. Porter v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided December 15, 1988No. 87-1890PublishedCited by 12 opinions
1Opinion of the Court
FAGG, Circuit Judge.
The Commissioner of Internal Revenue (the Commissioner) appeals a decision of the Tax Court in favor of Donald J. and Harriet J. Porter. The Tax Court held the Porters were entitled to a federal income tax deduction for amounts contributed in 1980 to an individual retirement account (IRA) while Donald J. Porter was an active United States district judge. See Porter v. Commissioner, 88 T.C. 548, 564 (1987). We reverse and remand for further proceedings.
In 1980 the Porters made cash contributions to an IRA as defined in 26 U.S.C. § 408(a) (1976), and they took a deduction on…
2Cases cited11 opinions
- Red Lion Broadcasting Co. v. Federal Communications CommissionSupreme Court of the United States · 1969
- Helvering v. Stockholms Enskilda BankSupreme Court of the United States · 1934
- In Re Robert Stephen Adams, Debtor. Betty Hilda Ida Koepke Moraes v. Robert Stephen Adams, Robert Stephen AdamsCourt of Appeals for the Ninth Circuit · 1985
- Ronnie E. Brown and Edith M. Brown v. Marquette Savings and Loan AssociationCourt of Appeals for the Seventh Circuit · 1982
- John F. Foulkes and Joyce A. Foulkes v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1981
6 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Lundeen v. Canadian Pacific Railway Co.Court of Appeals for the Eighth Circuit · 2008
- United States v. BCCI Holdings (Luxembourg), S.A.District Court, District of Columbia · 1996
- Grantham v. Beatrice Co.District Court, N.D. Illinois · 1991
- Johnson v. United States Department of Housing and Urban Development (Hud)Court of Appeals for the Eighth Circuit · 1990
- Lundeen v. Canadian Pacific R. Co.Court of Appeals for the Eighth Circuit · 2008
7 more not listed; retrieve them via the Exa API.