T.C. Memo. 2002-130
UNITED STATES TAX COURT
RAY C. AND BERNADETTE B. BAAS,1 Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5051-99. Filed May 29, 2002.
Ray C. Baas, pro se.
Kathleen O. Lier, for respondent.
MEMORANDUM OPINION
POWELL, Special Trial Judge: Respondent determined a
deficiency of $1,175 in petitioners’ 1995 Federal income tax. At
issue is whether petitioners are liable for the 10 percent
additional tax under section 72(t) on an early distribution from
1 Petitioner Bernadette B. Baas did not appear or
in any way participate in these proceedings. With regard to her,
this case will be dismissed for failure to prosecute. See Rule
123(b), Tax Court Rules of Practice and Procedure. The decision,
when entered, will be in the same amount as that determined by
the Court against petitioner Ray C. Baas.
Page: 1 2 3 4 5 Next
Last modified: May 25, 2011