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JOHNSON v. C. I. R.

No. 78-2562.

620 F.2d 153 (1980)

Ferris L. JOHNSON and Jettie L. Johnson, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided March 24, 1980.

Attorney(s) appearing for the Case

Ferris L. Johnson, Mundelein, Ill., for petitioners-appellants.

Stuart E. Seigel, IRS, Washington, D. C., M. Carr Ferguson, Asst. Atty. Gen., Tax Div., Dept. of Justice, Washington, D. C., for respondent-appellee.

Before FAIRCHILD, Chief Judge, TONE and CUDAHY, Circuit Judges.

PER CURIAM.

The petitioners, Ferris L. Johnson (hereinafter Johnson) and Jettie L. Johnson (party to this case only because she signed the petitioners' joint return), appeal from a decision of the Tax Court.1 The Tax Court upheld a determination by the Commissioner of Internal Revenue disallowing Johnson's deduction of $1,500 contributed to an individual retirement account (IRA), Internal Revenue Code § 219(b)(2)(A)(i), 26 U.S.C....

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