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MARTIN v. COMMISSIONER

Docket No. 7762-92.

66 T.C.M. 582 (1993)

T.C. Memo. 1993-399

Marshall Hugo Martin v. Commissioner.

United States Tax Court.

Filed August 30, 1993.

Attorney(s) appearing for the Case

Marshall Hugo Martin, pro se. Kenneth L. Bressler, for the respondent.

Memorandum Opinion

COUVILLION, Special Trial Judge:

This case was heard pursuant to section 7443A(b)(3)1 and Rules 180, 181, and 182.

Respondent determined a deficiency of $5,640 against petitioner for Federal excise tax under section 4973(a) for 1988.

After a concession by respondent, the sole issue is whether $56,443 in petitioner's Individual Retirement Account (IRA...

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