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RUBIN v. COMMISSIONER

Docket No. 21028-92.

103 T.C. 200 (1994)

LEONARD R. RUBIN AND ROSALIE S. RUBIN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 15, 1994.

Attorney(s) appearing for the Case

Zachary S. Minion, for petitioners.

Caroline Ades-Pierri, for respondent.

OPINION

WELLS, Judge:

For taxable year 1988, respondent determined a deficiency in petitioners' Federal income tax in the amount of $12,194.09. The issues for decision arise out of the contribution by Resource Systems, Inc. (the corporation), to its pension plan. We must decide how much of the contribution the corporation may deduct. In reaching that decision, we must decide the following specific issues...

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