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ORZECHOWSKI v. COMMISSIONER

Docket No. 1973-77.

69 T.C. 750 (1978)

RICHARD W. AND JANET ORZECHOWSKI, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed February 22, 1978.

Attorney(s) appearing for the Case

Richard W. Orzechowski, pro se.

William F. Halley, for the respondent.

SIMPSON, Judge:

The Commissioner determined a deficiency of $375 in the petitioners' Federal income tax for 1975 and imposed and excise tax of $90. The issues for decision are: (1) Whether a $1,500 contribution to an individual retirement account was deductible under section 219 of the Internal Revenue Code of 1954;1 and (2) whether any portion of such contribution constituted an excess...

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