United States First Circuit
Benenson v. Commissioner of Internal Revenue, 16-2066
Reversing Tax Court rulings that excise tax was owed for contributions made to Roth individual retirement accounts, allegedly in violation of contribution limits, because the transaction violates neither the letter nor purpose of the relevant statutory provisions.
Appellate Information
- Published 2018/04/06
Judges
- STAHL
Court
- United States First Circuit