Memorandum Opinion
TANNENWALD, Judge:
Respondent determined a deficiency of $624 in petitioner's Federal income tax for the taxable year 1980. After a concession by respondent with respect to an item of interest income, the issue for decision is whether petitioner is entitled to a deduction of $1,500 for a contribution to an Individual Retirement Account (IRA) under section 219
Let's get started
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.
