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PORTER v. C.I.R.

No. 87-1890.

856 F.2d 1205 (1988)

Donald J. PORTER and Harriet J. Porter, Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Appellant.

United States Court of Appeals, Eighth Circuit.

Decided September 19, 1988.

Attorney(s) appearing for the Case

Jonathan S. Cohen, Washington, D.C., for appellant.

Lewis M. Porter, Jr., Oakbrook Terrace, Ill., for appellees.

Before FAGG, BOWMAN and MAGILL, Circuit Judges.

FAGG, Circuit Judge.

The Commissioner of Internal Revenue (the Commissioner) appeals a decision of the Tax Court in favor of Donald J. and Harriet J. Porter. The Tax Court held the Porters were entitled to a federal income tax deduction for amounts contributed in 1980 to an individual retirement account (IRA) while Donald J. Porter was an active United States district judge. See Porter v. Commissioner, 88 T.C. 548, 564 (1987...

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