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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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Last modified: May 25, 2011