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ORZECHOWSKI v. C. I. R.

No. 107, Docket 78-4061.

592 F.2d 677 (1979)

Richard W. and Janet ORZECHOWSKI, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Second Circuit.

Decided February 20, 1979.

Attorney(s) appearing for the Case

Richard W. Orzechowski, for appellants.

William S. Estabrook III, Tax Division, Dept. of Justice, Washington, D.C. (M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews and Leonard J. Henzke, Jr., Tax Division, Dept. of Justice, Washington, D. C., of counsel), for appellee.

Before SMITH, TIMBERS and VAN GRAAFEILAND, Circuit Judges.

VAN GRAAFEILAND, Circuit Judge:

This is an appeal by pro se litigants from a decision of the United States Tax Court reported at 69 T.C. 750 (1978). The Tax Court approved the disallowance of a deduction on appellants' 1975 tax return for a $1500 contribution to an individual retirement account (IRA) created by appellant Richard Orzechowski in 1975 and the imposition of a six percent excise tax on the amount of the contribution. We...

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