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FINDINGS OF FACT
Petitioners resided in Ijamsville, Maryland, at the time
that their petition was filed with the Court.
At the time of trial, petitioner Rhett B. Ross (petitioner)
was employed, and had been so employed for some 32 years, as a
teacher in the public schools of the State of Maryland. During
1989, the year in issue, as well as at the time of trial,
petitioner was employed by Montgomery County Public Schools,
where he taught physical education and coached varsity basketball
and baseball.
For most of petitioner's career as a teacher in the Maryland
public schools, petitioner was a member of the Teachers'
Retirement System of the State of Maryland (the Retirement
System). On October 22, 1989, however, petitioner voluntarily
elected to transfer from the Retirement System to the Teachers'
Pension System of the State of Maryland (the Pension System).4
Petitioner's transfer became effective November 1, 1989.
The Retirement System is a qualified defined benefit plan
under section 401(a). The Retirement System requires mandatory
Commissioner, 89 T.C. 46, 48 (1987); Atlee v. Commissioner, 67 T.C. 395, 396
n.2 (1976); Hedrick v. Commissioner, 63 T.C. 395, 396-397 (1974); Alexander v.
Commissioner, 61 T.C. 278, 288 n.6 (1973); Stengel v. Commissioner, T.C. Memo.
1992-570, affd. without published opinion 996 F.2d 1227 (9th Cir. 1993);
Cotter v. Commissioner, T.C. Memo. 1991-316.
4 For a discussion of the Retirement System and the Pension System, see
generally Hylton v. Commissioner, T.C. Memo. 1995-27; Hoppe v. Commissioner,
T.C. Memo. 1994-635; Hamilton v. Commissioner, T.C. Memo. 1994-633; Maryland
State Teachers Association v. Hughes, 594 F. Supp. 1353, 1357-1358 (D. Md.
1984); Conway v. United States, 76 AFTR 2d 95-6918 (D. Md. 1995).
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