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
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011