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JOHNSON v. COMMISSIONER

Docket No. 10348-78.

74 T.C. 1057 (1980)

BART H. JOHNSON, JR., AND JIMMIE RUTH JOHNSON, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 12, 1980.

Attorney(s) appearing for the Case

Bart H. Johnson, Jr., pro se.

Juan F. Vasquez, for the respondent.

OPINION

CHABOT, Judge:

Respondent determined deficiencies in Federal excise tax1 under section 49732 against petitioners in the amount of $90 for each of the years 1975 and 1976. The issue for decision is the taxability under section 4973(a) of petitioner-husband's contribution to an individual retirement account.

All of the facts have been...

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