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FOULKES v. C. I. R.

No. 79-1945.

638 F.2d 1105 (1981)

John F. FOULKES and Joyce A. Foulkes, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided January 21, 1981.

Attorney(s) appearing for the Case

John Foulkes, pro se.

Jay W. Miller, Tax Div., Dept. of Justice, Washington, D. C., for respondent-appellee.

Before FAIRCHILD, Chief Judge, and SWYGERT and CUDAHY, Circuit Judges.

FAIRCHILD, Chief Judge.

This tax case requires us to consider whether a deduction for a contribution to an individual retirement account (IRA) may be taken in a year in the beginning of which taxpayer is covered by a qualified pension plan, but during which it becomes certain that taxpayer can acquire no tax benefit from such coverage.

I.

From November 1970 to May 1975 John F. Foulkes was employed by S...

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