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ROSETTI v. COMMISSIONER

Docket No. 11514-01.

85 T.C.M. 1427 (2003)

T.C. Memo. 2003-157

Susan L. Rosetti v. Commissioner.

United States Tax Court.

Filed May 28, 2003.

Attorney(s) appearing for the Case

Susan L. Rosetti, pro se.

Stephen R. Takeuchi, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

FOLEY, Judge:

By notice of deficiency dated June 22, 2001, respondent determined a $574 deficiency relating to petitioner's 1998 Federal income tax return. After concessions, the sole issue for decision is whether petitioner is entitled to a $2,000 Individual Retirement Account (IRA) deduction relating to 1998.

FINDINGS OF FACT

On her timely filed...

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