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DEVINASPRE v. COMMISSIONER

Docket No. 11393-84.

50 T.C.M. 846 (1985)

T.C. Memo. 1985-435

Robert L. Devinaspre v. Commissioner.

United States Tax Court.

Filed August 20, 1985.

Attorney(s) appearing for the Case

Fred Ramey, 200 N. 4th St., Boise, Ida., for the petitioner. Christine V. Olsen and John Meaney, for the respondent.

Memorandum Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency in the amount of $270 in petitioner's Federal income tax for 1980. The issues for decision are:

1. Whether petitioner is entitled to a deduction under section 219(a)(1)1 for a contribution to an Individual Retirement Account;

2. Whether petitioner may exclude from income under section 402(a)(5) the rollover portion of a distribution from...

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