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BOYKIN v. COMMISSIONER

Docket No. 3731-79.

42 T.C.M. 803 (1981)

T.C. Memo. 1981-447

William S. Boykin and Louise P. Boykin v. Commissioner.

United States Tax Court.

Filed August 24, 1981.

Attorney(s) appearing for the Case

William S. Boykin, pro se. J. Carlton Howard, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined a deficiency in petitioners' Federal income tax in the amount of $504.10 and a deficiency in excise tax of $90 under section 4973,1 for the taxable year 1976. The issues for decision are: (1) Whether a $1,500 contribution in 1976 to an individual retirement account was deductible under section 219; and (2) whether any portion of such contribution constituted...

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