- 4 -
tax deductible. Even if the contribution had been made to an
IRA, petitioner would not be entitled to a deduction because she
was married filing a separate return, an active participant in
the FRS plan, and earned more than $10,000 during 1998. Sec.
219(g).
Contentions we have not addressed are irrelevant, moot, or
meritless.
To reflect the foregoing,
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011