Lisa Beth Levine - Page 1

                                 T.C. Memo. 2005-86                                   


                               UNITED STATES TAX COURT                                


                           LISA BETH LEVINE, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 9715-03.              Filed April 14, 2005.                 

               Lisa Beth Levine, pro se.                                              
               W. Randolph Shump and Pamela J. Arthur Gerlach, for                    
          respondent.                                                                 


                                 MEMORANDUM OPINION                                   

               JACOBS, Judge:  Respondent determined a $2,571 deficiency in           
          petitioner’s 1999 Federal income tax.  The ultimate issue to be             
          decided is whether petitioner is entitled to a deduction for her            
          contribution to her simplified employee pension for 1999.                   
          Resolution of the ultimate issue depends upon whether                       






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