FEISTMAN v. COMMISSIONER

Docket No. 715-79.

41 T.C.M. 1057 (1981)

T.C. Memo. 1981-105

Eugene G. Feistman and Lorraine B. Feistman v. Commissioner.

United States Tax Court.

Filed March 5, 1981.


Attorney(s) appearing for the Case

Eugene G. Feistman, pro se. Irene Scott Carroll, for the respondent.


Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent has determined deficiencies in petitioners' Federal income tax for the taxable years 1974 and 1975 in the amounts of $2,443.76 and $3,713.39, respectively. Concessions having been made, the issues remaining for decision are: (1) whether monies withheld from petitioners' salaries during 1974 and 1975 which were paid to retirement plans are...

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