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GRISWOLD v. COMMISSIONER

Docket No. 9370-84.

85 T.C. 869 (1985)

KENNETH P. GRISWOLD AND FLORINE GRISWOLD, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 26, 1985.

Attorney(s) appearing for the Case

Louis J. McCoy, for the petitioners.

John C. Schmittdiel, for the respondent.

OPINION

FAY, Judge:

Respondent determined a deficiency of $3,787 in petitioners' 1980 Federal income tax. After concessions, the sole issue is whether, under section 408(e)(3),1 petitioner Kenneth P. Griswold's borrowing against an annuity contract during 1980 caused such contract to cease being an individual retirement annuity and required petitioners to include in their gross...

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