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HOYEZ v. COMMISSIONER

Docket No. 13572-98.

80 T.C.M. 198 (2000)

T.C. Memo. 2000-250

Susan Jane Hoyez, C.P.A. v. Commissioner.

United States Tax Court.

Filed August 10, 2000.

Attorney(s) appearing for the Case

Susan Jane Hoyez, pro se. Nhi T. Luu-Sanders, for the respondent.

MEMORANDUM OPINION

POWELL, Special Trial Judge:

Respondent determined a deficiency in petitioner's 1993 Federal excise tax and an addition to tax under section 6651(a)(1) in the respective amounts of $415 and $104. The issue is whether a contribution to petitioner's pension plan was timely under section 412.1 Petitioner resided in Portland, Oregon, at the time the petition was filed.

This case was submitted fully stipulated...

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