Lonny F. Zwiener and Ardith E. Zwiener v. Commissioner of Internal Revenue

Taxpayers-appellants Lonny F. Zwiener and Ardith E. Zwiener appeal the Tax Court’s decision of October 31, 1983, determining deficiencies totalling $3,364.73 in their federal income taxes for the years 1978 and 1979. The challenge here is to the Commissioner’s finding that employee contributions to a state retirement plan and to the federal social security system are not excludable or deductible from income. We affirm.

I. Background

Lonny F. Zwiener and Ardith E. Zwiener were married during the years in issue. They timely filed joint federal income tax returns for the years 1978 and 1979 with…