- 9 - Because the $70,070.60 SSB payment was properly included in petitioners' 1992 income, petitioners' adjusted gross income exceeds $50,000. Accordingly, the $4,000 deduction for the IRA contributions is not allowable under section 219(g). To reflect the foregoing, Decision will be entered for respondent.Page: Previous 1 2 3 4 5 6 7 8 9
Last modified: May 25, 2011