1. Home
  2. Browse Decisions
  3. F.2d
  4. 743 F.2d
  5. 743 F.2d 273 (1984)
 

ZWIENER v. C.I.R.

No. 84-4068 Summary Calendar.

743 F.2d 273 (1984)

Lonny F. ZWIENER and Ardith E. Zwiener, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondents-Appellees.

United States Court of Appeals, Fifth Circuit.

October 4, 1984.

Attorney(s) appearing for the Case

Lonny F. Zwiener, pro se.

Ardith E. Zwiener, pro se.

Glenn L. Archer, Jr., Asst. Atty. Gen., Tax Div. Dept. of Justice, Michael L. Paup, Chief, Appellate Section, John H. Menzel, Director, Tax Litigation Div., Joel Gerber, Acting Chief Counsel, I.R.S., Washington, D.C., for respondents-appellees.

Before WILLIAMS, JOLLY, and HILL, Circuit Judges.

PER CURIAM:

Taxpayers-appellants Lonny F. Zwiener and Ardith E. Zwiener appeal the Tax Court's decision of October 31, 1983, determining deficiencies totalling $3,364.73 in their federal income taxes for the years 1978 and 1979. The challenge here is to the Commissioner's finding that employee contributions to a state retirement plan and to the federal social security system are not excludable or deductible from income. We affirm.

I. Background

Lonny...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases