EDMONDS v. COMMISSIONER

Docket No. 11916-97.

76 T.C.M. 710 (1998)

T.C. Memo. 1998-379

Dale Reid Edmonds v. Commissioner.

United States Tax Court.

Filed October 20, 1998.


Attorney(s) appearing for the Case

Dale Reid Edmonds, pro se. J. Craig Young, for the respondent.


MEMORANDUM OPINION

COUVILLION, Special Trial Judge:

This case was heard pursuant to section 7443A(b)(3) and Rules 180, 181, and 182.1

Respondent determined a deficiency of $418 in petitioner's Federal income tax for 1994.

The issues for decision are: (1) Whether petitioner is entitled to a $2,000 deduction for a contribution to an individual retirement account...

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