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TOLLEY v. COMMISSIONER

Docket No. 11407-95.

73 T.C.M. 2877 (1997)

T.C. Memo. 1997-244

O.H. Tolley, Jr. and Betty Tolley v. Commissioner.

United States Tax Court.

Filed May 29, 1997.

Attorney(s) appearing for the Case

William H. Scheil, Jr., Rockville, Va., for the petitioners. Veena Luthra, 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 1992 in the amount of $574. After a concession,2 the issue for decision is whether petitioner Betty Tolley was an active participant in a qualified retirement plan during 1992, thus precluding a...

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