Bart H. Johnson, Jr. And Jimmie Ruth Johnson v. Commissioner of Internal Revenue

POLITZ, Circuit Judge:

This case is a classic manifestation of the expression “lex, dura lex, sed lex.” Bart H. Johnson, Jr., and his wife Jimmie Ruth Johnson (a nominal party, having signed their joint income tax returns), appeal a ruling of the Tax Court sustaining the imposition of a $90 excise tax deficiency for 1975 and 1976. The Tax Court upheld a determination by the Commissioner of Internal Revenue that Johnson had made an “excess contribution” of $1,500 to an individual retirement account (IRA) in 1975, and maintained that contribution during 1976, resulting in a six percent excise…