Memorandum Opinion
TANNENWALD, Judge:
Respondent determined a deficiency of $130.56 in petitioner's 1975 Federal income tax. The issues for decision are whether petitioner is entitled to a deduction for a contribution to an individual retirement account (IRA) during 1975 and whether he is liable for the excise tax of six percent that is imposed on excess contributions to an IRA.
All of the facts have been stipulated. The stipulation of facts and...
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