Legal Opinion
Richard W. And Janet Orzechowski v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided February 20, 1979No. 107, Docket 78-4061PublishedCited by 95 opinions
1Opinion of the Court
VAN GRAAFEILAND, Circuit Judge:
This is an appeal by pro se litigants from a decision of the United States Tax Court reported at 69 T.C. 750 (1978). The Tax Court approved the disallowance of a deduction on appellants’ 1975 tax return for a $1500 contribution to an individual retirement account (IRA) created by appellant Richard Orzechowski in 1975 and the imposition of a six percent excise tax on the amount of the contribution. We affirm.
The facts, which áre set forth in some detail in the Tax Court’s opinion, may be summarized briefly. Mr. Orzechowski was a non-contributing participant in…
2Cases cited6 opinions
- Dandridge v. WilliamsSupreme Court of the United States · 1970
- Massachusetts Board of Retirement v. MurgiaSupreme Court of the United States · 1976
- Railway Employes' Department v. HansonSupreme Court of the United States · 1956
- United States v. Maryland Savings-Share Ins. Corp.Supreme Court of the United States · 1970
- Orzechowski v. CommissionerUnited States Tax Court · 1978
1 more not listed; retrieve them via the Exa API.
3Cited by95 opinions
- Thomas v. Orvis and Bobye G. Orvis v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
- 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
- Ferris L. Johnson and Jettie L. Johnson v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1980
- Johnson v. CommissionerUnited States Tax Court · 1980
90 more not listed; retrieve them via the Exa API.