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  5. 57 T.C.M. 1052 (1989)
 

STEWART v. COMMISSIONER

Docket No. 15695-87.

57 T.C.M. 1052 (1989)

T.C. Memo. 1989-365

James W. Stewart and Suzan B. Stewart v. Commissioner.

United States Tax Court.

Filed July 25, 1989.

Attorney(s) appearing for the Case

James W. Stewart, pro se. William D. Reese, for the respondent.

Memorandum Findings of Fact and Opinion

SHIELDS, Judge:

By three separate notices of deficiency respondent determined deficiencies in petitioners' income tax of $1,972 in 1983, $3,484 in 1984, and $2,738 in 1985. After a concession the sole issue for decision is whether petitioners' contributions to the California State Judges' Retirement System are excludable from income under section 457.1

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