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When Is A Judge Not An Employee? Porter V. Commissioner, Robert Iafelice
When Is A Judge Not An Employee? Porter V. Commissioner, Robert Iafelice
Akron Tax Journal
In Porter v. Commissioner,' the United States Tax Court held that Article III judges are not employees, as the term is used in ยง 219(b)(2)(A)(iv), and therefore they are not qualified participants in plans established for its employees by the United States. The deduction made by the petitioner 2 for an Individual Retirement Account (IRA) was therefore allowed. The deduction was disallowed by the respondent because the respondent determined that the petitioner was an active participant of a plan established for its employees by the United States.