Santos M. and Ingrid I. Castillo - Page 6

                                        - 5 -                                         

          considered an active participant whether or not his rights under            
          a plan are vested or forfeited.  Orzechowski v. Commissioner, 69            
          T.C. 750, 754 (1978), affd. 592 F.2d 677 (2d Cir. 1979).                    
          Therefore, because petitioner was an active participant in his              
          former employer's plans during 1999, the claimed IRA deduction              
          for 1999 is not allowable.  Respondent is sustained on this                 
          issue.                                                                      
               Reviewed and adopted as the report of the Small Tax Case               
          Division.                                                                   


                                             Decision will be entered                 
                                        for respondent.                               

























Page:  Previous  1  2  3  4  5  6  

Last modified: May 25, 2011