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HEALD v. COMMISSIONER

Docket No. 853-79.

40 T.C.M. 1210 (1980)

T.C. Memo. 1980-377

Robert M. and Susan B. Heald v. Commissioner.

United States Tax Court.

Filed September 15, 1980.

Attorney(s) appearing for the Case

Robert M. Heald, pro se. R. Alan Lockyear, for the respondent.

Memorandum Findings of Fact and Opinion

STERRETT, Judge:

By letter dated November 6, 1978 respondent determined a deficiency in income taxes due from petitioners for their taxable year ended December 31, 1976 in the amount of $273. In addition respondent determined a deficiency in excise tax under section 4973 (excess contribution to an individual retirement account) for the same taxable year in the amount of $180. Petitioner has conceded the claimed deficiency...

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