1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 55 T.C.M.
  5. 55 T.C.M. 86 (1988)
 

ALDERMAN v. COMMISSIONER

Docket No. 42786-85.

55 T.C.M. 86 (1988)

T.C. Memo. 1988-49

Arthur A. and Lakawanna Alderman v. Commissioner.

United States Tax Court.

Filed February 16, 1988.

Attorney(s) appearing for the Case

R. Nicholas Burton, for the petitioners. David R. Reid, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for 1982 in the amount of $188. The sole issue is whether amounts withheld from petitioners' salary in 1982 and contributed to a pension plan were "picked up" within the meaning of section 414(h)(2).1

Findings of Fact

Some of the facts have been stipulated and are so found. The stipulation...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases