BICHINDARITZ v. COMMISSIONER

Docket No. 16098-03.

90 T.C.M. 639 (2005)

T.C. Memo. 2005-298

Isabelle Bichindaritz v. Commissioner.

United States Tax Court.

December 29, 2005.


Attorney(s) appearing for the Case

Scott A. Schumacher, for petitioner.

Catherine L. Campbell, for respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

COLVIN, Judge:

Respondent determined a deficiency in petitioner's Federal income tax of $1,776 for 2001.

After petitioner's concession,1 the issues for decision are whether petitioner may deduct for 2001 (1) $1,916 that she paid to a French retirement plan, and (2) real estate taxes. We hold that she may not.

Unless otherwise stated, section references are to the Internal...

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