United States Tax Court May 28, 1985, Docket No. 11335-79. (Day v. Commissioner)

ROBERT V. AND PAMELA H. DAY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Day v. Commissioner Docket No. 11335-79. United States Tax Court T.C. Memo 1985-251; 1985 Tax Ct. Memo LEXIS 380; 49 T.C.M. (CCH) 1555; T.C.M. (RIA) 85251; May 28, 1985. *380 Petitioner-husband accrued vested benefits in his employer's noncontributory tax-qualified pension plan until June 30, 1976.