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LAMASTRO v. COMMISSIONER

Docket No. 1594-74.

72 T.C. 377 (1979)

ANTHONY LAMASTRO AND HELEN LAMASTRO, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 23, 1979.

Attorney(s) appearing for the Case

Winthrop Drake Thies, for the petitioners.

H. Stephen Kesselman, for the respondent.

FORRESTER, Judge:

Respondent has determined a deficiency in petitioners' Federal income tax for the taxable year 1970 in the amount of $13,187.43.1 Concessions having been made, the sole remaining issue for our decision is whether petitioner husband's pension plan contribution made by his wholly owned subchapter S corporation and deducted on its initial short taxable year return, pursuant to section 404(a),2

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