T.C. Memo. 2006-101
UNITED STATES TAX COURT
EUGENIE DENISE MITCHELL, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7144-04. Filed May 11, 2006.
Eugenie Denise Mitchell, pro se.
Margaret A. Martin and Daniel J. Parent, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
SWIFT, Judge: The issue for decision is whether petitioner
is liable under section 72(t) for a 10-percent additional tax on
$15,422 that was distributed early from petitioner’s retirement
annuity accounts.
Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the year in issue, and
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