Memorandum Findings of Fact and Opinion
COHEN, Judge:
Respondent determined a deficiency of $645 in petitioners' Federal income taxes for 1980. The deficiency resulted from disallowance of a deduction of $1,500 claimed as an IRA payment, resulting adjustment of excludable unemployment compensation, and a 6 percent excise tax on the payment made to the IRA.
Findings of Fact
Petitioners were residents of Anchorage, Alaska, at the time...
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