- 11 -
had to be made before retirement; and (3) he could have retired
without electing to transfer from the Retirement System to the
Pension System, under which circumstance he would not have
received a transfer refund. Therefore, even if such a policy did
exist, petitioner acknowledges that only an election to transfer
from the Retirement System to the Pension System was necessary in
order to receive a transfer refund. In other words, he need not
have retired. Accordingly, even under the policy that petitioner
argues existed, petitioner's Transfer Refund would have been
received on account of the election to transfer from the
Retirement System to the Pension System. This is consistent with
Md. Ann. Code, art. 73B, sec. 83(8) (1988), under which we find
petitioner transferred from the Retirement System to the Pension
System.
As we discussed in Hylton v. Commissioner, supra, and Adler
v. Commissioner, supra, there is no causal link under Maryland
law between a taxpayer's election to transfer from the Retirement
System to the Pension System and a taxpayer's election to retire.
Similarly, under Maryland law, there is no causal link between
the receipt of the Transfer Refund and a taxpayer's retirement.
No such causal link exists because a taxpayer is not obliged,
under Maryland law, to transfer from the Retirement System to the
Pension System either in order to continue working or in order to
retire. Similarly, under Maryland law, a taxpayer is not obliged
to retire upon electing to transfer from the Retirement System to
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