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WITTENBRINK v. COMMISSIONER

Docket No. 212-79.

42 T.C.M. 1624 (1981)

T.C. Memo. 1981-645

Hilaire J. Wittenbrink and Kathryn M. Wittenbrink v. Commissioner.

United States Tax Court.

Filed November 4, 1981.

Attorney(s) appearing for the Case

Hilaire J. Wittenbrink, pro se. Robert D. Kaiser, for the respondent.

Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The Commissioner determined deficiencies in the petitioners' Federal income taxes of $346.42 for 1975 and $42.00 for 1976. He also determined a deficiency in the excise taxes under section 4973(a) of the Internal Revenue Code of 19541 of $90.00 for each of such years. The issues for decision are: (1) Whether a contribution to an individual retirement account (IRA) in 1975...

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