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HOLLON v. COMMISSIONER

Docket No. 5863-78.

39 T.C.M. 1080 (1980)

T.C. Memo. 1980-47

Reese and Mary E. Hollon v. Commissioner.

United States Tax Court.

Filed February 26, 1980.

Attorney(s) appearing for the Case

Reese Hollon, pro se. Barry Bledsoe, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for the year 1975 in the amount of $206.45. The only issues for decision are: (1) Whether petitioners are entitled to a deduction of $1,044.79 in 1975 for a contribution to an individual retirement account (IRA) of Reese Hollon (hereinafter referred to as petitioner), under section 219,

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