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EANES v. COMMISSIONER

Docket No. 30611-84.

85 T.C. 168 (1985)

THOMAS S. AND BARBARA EANES, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed July 30, 1985.

Attorney(s) appearing for the Case

Thomas S. Eanes, pro se.

Lynn L. Casimir, for the respondent.

PANUTHOS, Special Trial Judge:

This case was heard pursuant to the provisions of section 7456(d) of the Code.1

Respondent determined a deficiency of $474.10 in petitioner's2 1981 Federal income tax. The issue for decision is whether petitioner is entitled to a deduction of $1,500 for a contribution to an Individual Retirement Account (IRA).3

At the time of...

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