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Respondent determined a deficiency in petitioners' 1992
Federal income tax in the amount of $630. The issue for decision
is whether petitioners are entitled to a deduction for
contributions to individual retirement accounts. The resolution
of this issue turns upon whether Mark J. Fuhrman was an employee,
within the meaning of section 219(g)(5), of the State of Nebraska
during 1992.
Background
All of the facts have been stipulated and they are so found.
At the time that the petition was filed in this case, petitioners
resided in Fremont, Nebraska. References to petitioner are to
Mark J. Fuhrman.
In 1992, petitioner was a district court judge for the Sixth
Judicial District in the State of Nebraska. The appointment
process, powers, and duties of such judges are described in the
Nebraska Constitution and Nebraska Revised Statutes.
During 1992, petitioner was a member of, and contributed to,
the Nebraska Retirement Fund for Judges (the fund). The fund was
established and is administered pursuant to Neb. Rev. Stat. secs.
24-701 through 24-714 (1995). It is funded from the following
sources: deductions withheld from the Nebraska judges' salaries;
a $1 fee taxed as costs in each civil and criminal cause of
action or proceeding filed in the Nebraska district and county
courts; a sum equal to 10 percent of the fees assessed in
probate, inheritance tax, trust, and guardianship and
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