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RICHARD v. COMMISSIONER

Docket No. 26363-93.

71 T.C.M. 3004 (1996)

T.C. Memo. 1996-224

Richard L. and Marjorie A. Freese v. Commissioner.

United States Tax Court.

Filed May 16, 1996.

Attorney(s) appearing for the Case

Richard L. Freese, pro se. Joanne B. Minsky, for the respondent.

MEMORANDUM OPINION

GOLDBERG, Special Trial Judge:

This case was heard pursuant to section 7443A(b)(3) and Rules 180, 181, and 182.1 Respondent determined a deficiency in petitioners' Federal income tax for 1990 in the amount of $793. The sole issue for decision is whether petitioners are entitled to a deduction of $2,834 for contributions to their individual retirement accounts.

Some of the facts have been stipulated...

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