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COLLINS v. COMMISSIONER

Docket No. 6748-77.

70 T.C. 785 (1978)

WENDELL H. AND DOROTHY B. COLLINS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 29, 1978.

Attorney(s) appearing for the Case

Wendell H. Collins and Dorothy B. Collins, pro se.

W. Robert Pope, for the respondent.

DAWSON, Judge:

Respondent, in his notice of deficiency dated May 25, 1977, determined a deficiency of $101.17 in petitioner's Federal income tax for the year 1975. Actually, the total amount includes an income tax deficiency of $52.35 and an excise tax deficiency1 of $48.82 on "excess contributions" made to the individual retirement account (IRA) of petitioner Dorothy Collins under the provisions of section 4973, Internal Revenue...

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