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FOWLER v. COMMISSIONER

Docket No. 9161-80.

43 T.C.M. 723 (1982)

T.C. Memo. 1982-112

Delbert M. and Betty R. Fowler v. Commissioner.

United States Tax Court.

Filed March 8, 1982.

Attorney(s) appearing for the Case

Delbert M. Fowler, pro se. Helen T. Repsis, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioners' income tax for the calendar year 1977 in the amount of $741.41 and a 6 percent excise tax under the provisions of section 49731 of $105. The issues for decision are (1) whether petitioners are entitled to a deduction for contributions made to an Individual Retirement Account (I.R.A.) for the year 1977 and (2) whether petitioners...

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