Kobell v. Comm'r

ROBERT KOBELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kobell v. Comm'r

Docket No. 20476-08.

United States Tax Court

T.C. Memo 2011-66; 2011 Tax Ct. Memo LEXIS 64; 101 T.C.M. (CCH) 1306;

March 17, 2011, Filed

Decision will be entered under Rule 155.

Robert Kobell, Pro se.

Tracey Leibowitz, for respondent.

FOLEY, Judge.

FOLEY

MEMORANDUM FINDINGS OF FACT AND OPINION

FOLEY, Judge: After concessions, the issue for decision is whether petitioner is entitled to a deduction for a contribution to an individual retirement account (IRA) relating to 2005.

FINDINGS OF FACT

Early in his career,…