SEDLACEK v. COMMISSIONER

Docket No. 11310-79.

44 T.C.M. 68 (1982)

T.C. Memo. 1982-318

Milton J. Sedlacek and Olympia E. Sedlacek v. Commissioner.

United States Tax Court.

Filed June 7, 1982.


Attorney(s) appearing for the Case

Milton J. Sedlacek, pro se, Burbank, Calif. Dennis Brager, for the respondent.


Memorandum Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency in the amount of $2,870 in petitioners' income tax for 1975 and liability for an excise tax in the amount of $90 under section 49731 for the same year. The parties have agreed on the disposition of several issues, and the only ones remaining for decision are (1) whether petitioners are entitled in 1975 to deduct $1,500 which was paid into an individual...

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