The Tax Court held that the contribution to the French pension plan was not deductible because the requirements of Secs. 219 and 518(c)(18) of the US Internal Revenue Code (IRC), dealing with contributions to pension plans, had not been met. The Tax Court also held that the requirements for a deduction under Art. 18 (Pensions) of the 1994 income tax treaty between the United States and France had not been met. The Tax Court denied the deduction for French real estate taxes paid by the taxpayer when she purchased property in France on the grounds that the taxpayer had not...