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HAUSER v. COMMISSIONER

Docket No. 16003-79.

78 T.C. 930 (1982)

EDWARD J. HAUSER AND EDITH HAUSER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 9, 1982.

Attorney(s) appearing for the Case

Edward J. Hauser, pro se.

Geraldine R. Eure, for the respondent.

NIMS, Judge:

Respondent determined a deficiency in petitioners' 1976 Federal taxes in the amount of $570. The issues for our decision are (1) whether petitioners are entitled to a section 2191 deduction for amounts contributed during 1976 to an individual retirement account (IRA); and (2) whether petitioners are liable for a section 4973(a) excise tax for excess IRA contributions.

FINDINGS OF FACT

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