Mary Holland Trull - Page 7




                                        - 6 -                                         
          371 (1978), affd. without published opinion 614 F.2d 1294 (2d               
          Cir. 1979).  It is the relevant language of the Internal Revenue            
          Code which must be followed.                                                
               We find that petitioner was an active participant in an                
          employer pension plan and hold that, because her adjusted gross             
          income exceeded $35,000, she is not entitled to a deduction for             
          her 1996 contribution to an IRA.  Sec. 219(g)(1) and (2).                   
               Reviewed and adopted as the report of the Small Tax Case               
          Division.                                                                   


                                                  Decision will be entered            
                                             for respondent.                          



























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