MEMORANDUM OPINION
COHEN, Judge:
In these consolidated cases, respondent determined deficiencies of $650 and $1,405 in petitioners' Federal income taxes for 2001 and 2002, respectively, that were attributable to respondent's disallowance of petitioner Alexander Chi-Shun Tsang's (petitioner) Individual Retirement Account (IRA) contribution deduction in both years. After concessions by the parties, the issue for decision is whether petitioners are entitled...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
