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HILDEBRAND v. COMMISSIONER

Docket No. 17342-79.

41 T.C.M. 460 (1980)

T.C. Memo. 1980-532

Blair E. Hildebrand v. Commissioner.

United States Tax Court.

Filed December 1, 1980.

Attorney(s) appearing for the Case

Blair E. Hildebrand, pro se. Glenn C. Guritzky, for the respondent.

Memorandum Opinion

TANNENWALD, Judge:

Respondent determined a deficiency of $401.84 in petitioner's income tax for the taxable year ended December 31, 1975, and imposed an excise tax of $90 under section 4973.1 The issues for decision are: (1) the deductibility of a $1,500 contribution to an individual retirement account and (2) whether any portion of such contribution constitutes an excess contribution within the meaning of...

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