holding that plan contributions were properly deducted
How later courts described this case
- holding that plan contributions were properly deducted
- holding section 6651(a) is applicable to the failure to file a Form 5330
- A party in a tax case “joined the church when he was 30 years old and, therefore, missed the opportunity to serve the 2–year mission that usually is performed by young Mormons.”
- addressing Citrus Valley and Brody Enterprises plans
Written by the judges who cited it.
The opinion
Ruwe, J., dissenting: I respectfully dissent for the reasons set forth in Jerome Mirza & Associates, Ltd., v. United States, 882 F.2d 229 (7th Cir. 1989), affg. 692 F. Supp. 918 (C.D. Ill. 1988), and Rev. Rui. 85-131, 1985- 2 C.B. 138 .