context: The Trustee has not challenged the validity of the IRA and has made arguments that assume the IRA is a legitimate IRA. See Kartzman Cert. PP 2, 4 & 5. Thus, this Court will treat the funds in question as a valid IRA because there is nothing in the record that suggests that the IRA has not been validly created.
citation_a.signal: cf.
citation_a.parenthetical: tax court analyzed whether an IRA was created where the petitioners argued that a valid IRA was never created
citation_a.sentence: See Orzechowski v. Commissioner, 69 T.C. 750, 756, 1978 WL 3296 (1978) (stating “the parties assume, and we have no reason to doubt their assumption, that the taxpayers met all the requirements of section 408(a) [of the Internal Code] and validly created an IRA”), aff'd, 592 F.2d 677 (2d Cir.1979); cf. Michel v. Commissioner, 58 T.C.M. (CCH) 1019, 1989 WL 154252 (1989) (tax court analyzed whether an IRA was created where the petitioners argued that a valid IRA was never created).
citation_b.signal: see
citation_b.parenthetical: stating "the parties assume, and we have no reason to doubt their assumption, that the taxpayers met all the requirements of section 408(a
citation_b.sentence: See Orzechowski v. Commissioner, 69 T.C. 750, 756, 1978 WL 3296 (1978) (stating “the parties assume, and we have no reason to doubt their assumption, that the taxpayers met all the requirements of section 408(a) [of the Internal Code] and validly created an IRA”), aff'd, 592 F.2d 677 (2d Cir.1979); cf. Michel v. Commissioner, 58 T.C.M. (CCH) 1019, 1989 WL 154252 (1989) (tax court analyzed whether an IRA was created where the petitioners argued that a valid IRA was never created).