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JONES v. COMMISSIONER

Docket No. 2170-67.

51 T.C. 651 (1969)

NELSON H. JONES AND JEAN JONES, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed January 27, 1969.

Attorney(s) appearing for the Case

Leif C. Beck, for the petitioners.

Peter J. Picotte II, for the respondent.

OPINION

TANNENWALD, Judge:

Respondent determined a deficiency of $443 in petitioners' income taxes for the taxable year ending December 31, 1963. The sole issue is whether petitioner is entitled to a deduction of $1,200, half the cost of section 4051 retirement plan bonds purchased in that year.

All of the facts have been stipulated and are found accordingly.

Petitioners, husband and wife, had their legal...

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