2
whether petitioners are entitled to a deduction of $2,834 for
contributions to their individual retirement accounts.
Some of the facts have been stipulated and are so found.
The stipulation of facts and attached exhibits are incorporated
by this reference. Petitioners resided in Fort Meyers, Florida,
at the time their petition was filed. References to petitioner
in the singular refer to Richard L. Freese.
On October 22, 1990, petitioner commenced employment with
the office of the Morrow County Prosecuting Attorney in Ohio as
the coordinator of a new program established to (1) notify
victims and witnesses of hearings and prepare them for trial, (2)
explain the criminal justice system, and (3) coordinate physical
and psychological treatment (the program). Petitioner's
employment contract, signed on November 2, 1990,2 provides in
relevant part:
3. The Coordinator shall be subject to PERS [Public
Employees Retirement System] and shall be entitled to other
fringe benefits as afforded Morrow County employees.
The Public Employees Retirement System of the State of Ohio
(PERS) requires that a percentage of a public employee's
compensation be withheld by the employer for contribution to a
retirement plan. Ohio Rev. Code Sec. 145.01 and 145.47 (Baldwin
1996). Under section 145.03 of the Ohio Revised Code, membership
2 The record does not provide a clear explanation as to why
petitioner's contract was signed nearly 2 weeks after he
commenced employment.
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