1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 45 T.C.M.
  5. 45 T.C.M. 303 (1982)
 

NUETZMAN v. COMMISSIONER

Docket No. 12444-81.

45 T.C.M. 303 (1982)

T.C. Memo. 1982-714

Douglas Nuetzman v. Commissioner.

United States Tax Court.

Filed December 9, 1982.

Attorney(s) appearing for the Case

Douglas Nuetzman, pro se, Jersey City, N.J. Richard J. Sapinski, for the respondent.

Memorandum Opinion

TANNENWALD, Chief Judge:

Respondent determined deficiencies of $338 in petitioner's Federal income tax and $90 in petitioner's excise tax, imposed by section 4973,1 for the taxable year ended December 31, 1977. The sole issue for decision is whether petitioner is entitled to a deduction of $1,500 for amounts he contributed to an Individual Retirement Account (IRA) in 1977. Petitioner concedes that he is liable...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases