MOERE v. COMMISSIONER

Docket No. 2153-77.

37 T.C.M. 1778 (1978)

T.C. Memo. 1978-430

James Vander Moere, Jr., and Bea A. Vander Moere v. Commissioner.

United States Tax Court.

Filed October 30, 1978.


Attorney(s) appearing for the Case

James Vander Moere, Jr., pro se, 7336 Eldred, Rockford, Mich. William F. Garrow, for the respondent.


Memorandum Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency in the amount of $4,563.32 in petitioners' Federal income tax for 1974. Another issue having been settled by the parties, the only issue remaining for decision is whether petitioner, a self-employed individual under a qualified H.R. 10 plan, is entitled to a deduction under section 404(a)1 for an amount which he intended to contribute to the plan during...

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