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GROSEWALD v. COMMISSIONER

Docket No. 30702-84.

51 T.C.M. 592 (1986)

T.C. Memo. 1986-97

Peter and Carole A. Grosewald v. Commissioner.

United States Tax Court.

Filed March 13, 1986.

Attorney(s) appearing for the Case

Peter Grosewald, pro se, Putnam Valley, N.Y. Joyce Bauchner, for the respondent.

Memorandum Findings of Fact and Opinion

PARR, Judge:

Respondent determined a deficiency in petitioners' income tax for 1981 in the amount of $164 and an addition to tax under section 49731 in the amount of $27 as an excise tax authorized by that section. The sole issues for decision are whether petitioners may deduct $450 under section 219 of the Code for a contribution to an individual retirement account (IRA), and whether the...

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