ARONSON v. COMMISSIONER

Docket No. 12992-84.

50 T.C.M. 1065 (1985)

T.C. Memo. 1985-484

Karon S. Aronson v. Commissioner.

United States Tax Court.

Filed September 17, 1985.


Attorney(s) appearing for the Case

Karon S. Aronson, pro se, Denver, Colo. James Gehres, for the respondent.


Memorandum Findings of Fact and Opinion

HAMBLEN, Judge:

Respondent determined a deficiency of $464.62 in petitioner's 1980 Federal income tax and also determined a deficiency of $90.00 in petitioner's 1980 Federal excise tax. The issues for decision are: (1) whether a $1,500.00 contribution to an individual retirement account ("IRA") was deductible under section 2191; and (2) whether petitioner is liable for an excise tax imposed...

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