Memorandum Opinion
COUVILLION, Special Trial Judge:
This case was heard pursuant to section 7443A(b)(3) and Rules 180, 181, and 182.
Respondent determined a deficiency of $168 in petitioner's 1990 Federal income tax.
The issue for decision is whether petitioner is entitled to a deduction of $2,000 for a contribution to an Individual Retirement Account (IRA).
Some of the facts were stipulated, and those...
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