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WARTES v. COMMISSIONER

Docket No. 30733-91.

65 T.C.M. 2058 (1993)

T.C. Memo. 1993-84

Sara E. and Ronald L. Wartes v. Commissioner.

United States Tax Court.

Filed March 11, 1993.

Attorney(s) appearing for the Case

Sara E. and Ronald L. Wartes, pro se. Brently W. Free, for the respondent.

Memorandum Opinion

BUCKLEY, Special Trial Judge:

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

Respondent determined a deficiency in petitioners' Federal income tax for taxable year 1988 in the amount of $1,252. The only issue in this case is whether petitioners are entitled to a deduction of $4,000 for contributions to their individual retirement accounts.

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