T.C. Memo. 2002-171
UNITED STATES TAX COURT
J. KELLY ANDERSON AND MARTHA L. ANDERSON, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10760-00. Filed July 19, 2002.
Joe K. Gordon, for petitioners.
Denise G. Dengler, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
LARO, Judge: Petitioners petitioned the Court to
redetermine respondent’s determination of a $63,949 deficiency in
their 1997 Federal income tax. We must decide whether
petitioners’ 1997 taxable income should include the $200,000
distribution that J. Kelly Anderson (Mr. Anderson) received from
his individual retirement account (IRA) and reported as
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