Mark J. Fuhrman & Mary A. Fuhrman - Page 2

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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.                                                                
               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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