T.C. Memo. 2003-157
UNITED STATES TAX COURT
SUSAN L. ROSETTI, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 11514-01. Filed May 28, 2003.
Susan L. Rosetti, pro se.
Stephen R. Takeuchi, for 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.
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