Richard L. and Stephanie S. Barbee - Page 8

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          the course of action they chose.  Since they did not choose to              
          make their withdrawals from their other IRAs, the Court can only            
          decide the tax consequences of the course of action petitioners             
          chose.  The Court, therefore, sustains respondent.                          
               Reviewed and adopted as the report of the Small Tax Case               
          Division.                                                                   
                                             Decision will be entered                 
                                        for respondent.                               































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