David Edward Neumeister - Page 2

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            entitled to a deduction in the amount of $1,763 for a                                      
            contribution to an individual retirement account (IRA).  We hold                           
            that he is not.                                                                            
                                         FINDINGS OF FACT                                              
                  Some of the facts have been stipulated, and they are so                              
            found.  Petitioner resided in Lansing, Michigan, at the time that                          
            his petition was filed with the Court.                                                     
                  During the year in issue, petitioner was employed as a                               
            teacher by the Lansing school district in Michigan.  During that                           
            year, petitioner was an active participant in the Michigan Public                          
            School Employees’ Retirement System (the MPSERS).  MPSERS is                               
            governed by the State of Michigan’s Public School Employees’                               
            Retirement Act of 1979, as amended, 1980 Mich. Pub. Acts 300,                              
            Mich. Comp. Laws, sec. 38.1301-38.1408, and is provided by                                 
            Michigan on a statewide basis to all of Michigan’s public school                           
            employees.  Section 108 of that Act, Mich. Comp. Laws sec.                                 
            38.1408, provides the following:                                                           
                  This state intends that the retirement system be a                                   
                  qualified pension plan created in trust under section                                
                  401 of the internal revenue code and that the trust be                               

            for a contribution to an individual retirement account, his                                
            deduction should be limited to $1,763, the amount he actually                              
            contributed to an IRA, rather than the $2,000 he claimed on his                            
            return.  Petitioner also concedes that a $40 adjustment to his                             
            miscellaneous itemized deductions is purely mechanical.  See sec.                          

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