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CAMERON v. COMMISSIONER

Docket No. 19025-81.

81 T.C. 254 (1983)

THOMAS W. AND INGRID L. CAMERON, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed September 6, 1983.

Attorney(s) appearing for the Case

Thomas W. Cameron and Ingrid L. Cameron, pro se.

Edward I. Kaplan, for the respondent.

OPINION

NIMS, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1977 of $144. The issue for decision is whether petitioners may deduct under section 1631 certain payments made by petitioner-husband to the U.S. Civil Service Retirement and Disability Fund subsequent to his reemployment by the Internal Revenue Service.

All of the facts have been stipulated and are found...

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