Memorandum Findings of Fact and Opinion
FEATHERSTON, Judge:
Respondent determined a deficiency in the amount of $533 in petitioner's Federal income tax for 1977. The issue to be decided is whether petitioner, who was an active participant in a qualified pension plan, is entitled to a deduction for a $1,500 contribution to an individual retirement account.
Findings of Fact
At the time his petition was filed, petitioner was a legal resident...
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