Thomas v. Orvis and Bobye G. Orvis v. Commissioner of Internal Revenue

U.S. Court of Appeals, Ninth Circuit · Decided 1986-05-01

Cited by 141 later decision(s) in our corpus · see the citation network in Lexace

From the opinion

CYNTHIA HOLCOMB HALL, Circuit Judge: This case raises two questions under the Internal Revenue Code of 1954 (the “Code”) as in effect in 1978: 1 (1) whether a taxpayer’s contribution to an individual retirement account is deductible when the taxpayer is a participant in a…

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