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MITCHELL v. COMMISSIONER

Docket No. 5205-78.

42 T.C.M. 607 (1981)

T.C. Memo. 1981-415

Daniel J.B. Mitchell and Alice Mitchell v. Commissioner.

United States Tax Court.

Filed August 10, 1981.

Attorney(s) appearing for the Case

Daniel J.B. Mitchell, pro se. Dale C. Allen, for the respondent.

Memorandum Findings of Fact and Opinion

PARKER, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1975 in the amount of $431.51 and imposed an excise tax under section 49731 in the amount of $70.50. The issues for decision are whether or not petitioners may deduct under section 219 or section 404 an amount of $1,175 that petitioner-husband deposited in a savings arrangement during...

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