T.C. Memo. 2006-3
UNITED STATES TAX COURT
THOMAS AND SARAH G. ACKERMAN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 14215-03. Filed January 4, 2006.
Thomas and Sarah G. Ackerman, pro sese.
Donald M. Brachfeld, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
THORNTON, Judge: Respondent determined a $68,494 deficiency
in petitioners’ 2001 Federal income tax. The issue for decision
is whether petitioners are taxable on a $211,916 distribution
from Mr. Ackerman’s nonqualified deferred compensation plan. All
section references are to the Internal Revenue Code in effect for
the year at issue.
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Last modified: May 25, 2011