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REECE v. COMMISSIONER

Docket No. 22956-89.

63 T.C.M. 3129 (1992)

T.C. Memo. 1992-335

James S. Reece and Bonnie B. Reece v. Commissioner.

United States Tax Court.

Filed June 11, 1992.

Attorney(s) appearing for the Case

Patricia D. White, 110 Miller St., Ann Arbor, Mich., for the petitioners. Jacqueline M. Hotz, for the respondent.

Memorandum Opinion

CANTREL, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.1

Respondent determined a deficiency of $2,723 in petitioners Federal income tax for the taxable year 1986.

The issue for decision is whether petitioners are entitled to the full amount of a deduction claimed for a contribution to a Keogh plan for 1986.

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