Mark J. Fuhrman & Mary A. Fuhrman - Page 8

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          Commissioner, 54 T.C. 742 (1970), affd. 445 F.2d 985 (10th Cir.             
          1971).                                                                      
               Because petitioner was covered by an employment-based, tax             
          advantaged retirement plan during 1992, we hold that for purposes           
          of section 219(g) he was an employee of the State of Nebraska.              
               Accordingly, there being no dispute as to whether the fund             
          was a pension plan within the meaning of section 219,                       
          respondent's determination disallowing the deduction here in                
          dispute is sustained.                                                       
               To give effect to the foregoing,                                       
                                                  Decision will be                    
                                             entered for respondent.                  


























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