Memorandum Findings of Fact and Opinion
PANUTHOS, Special Trial Judge:
This case was assigned pursuant to section 7456(d)(3) and Rules 180, 181, and 182.
Respondent determined a deficiency in petitioner's 1982 Federal income tax in the amount of $1,237.50.
The issue for decision is whether petitioner can deduct contributions to an individual retirement account...
Let's get started

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.