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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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