EGAN v. COMMISSIONER

Docket No. 7640-80.

44 T.C.M. 1296 (1982)

T.C. Memo. 1982-574

John A. Egan and Florence L. Egan v. Commissioner.

United States Tax Court.

Filed September 30, 1982.


Attorney(s) appearing for the Case

John A. Egan, pro se, Mt. Kisco, N.Y. Patti M. Stein, for the respondent.


Memorandum Findings of Fact and Opinion

TANNENWALD, Chief Judge:

Respondent determined a deficiency of $792.00 in petitioners' Federal income tax for the taxable year ended December 31, 1977, and an addition to tax of $6.57 under section 6651(a) of the Internal Revenue Code of 19541 for the late filing of the return for that year. The issues for our decision are: (1) what contributions petitioner made to a pension plan; (2) when...

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