Submitted under Third Circuit Rule 12(6) April 27, 1982.
OPINION OF THE COURT
WEIS, Circuit Judge.
The Internal Revenue Service disallowed a taxpayer's deduction for an Individual Retirement Account because he had also contributed to a pension fund provided by his employer. In the Tax Court, the taxpayer argued that he was eligible for an IRA deduction because he had left his job by the end of the year and no longer had any interest in the pension...
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