In Porter v. Commissioner,' the United States Tax Court held that Article III judges are not employees, as the term is used in § 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.
"When is a Judge not an Employee? Porter v. Commissioner,"
Akron Tax Journal: Vol. 5
, Article 11.
Available at: https://ideaexchange.uakron.edu/akrontaxjournal/vol5/iss1/11