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pay. On that record, we hold that the $13,809.35 that DFAS
showed as both “Gross distribution” and “Taxable amount” in
petitioner’s 2003 Form 1099-R is includible in petitioner’s gross
income for her taxable year 2003.6
We consider now the second issue raised in petitioner’s
motion, namely, whether the $191.45 of 2003 interest on peti-
tioner’s Prudential policy dividend accumulations that Prudential
showed in petitioner’s 2003 Prudential Form 1099-INT and the
$435.87 of 2003 interest on petitioner’s USAA policy dividend
accumulations that USAA showed in petitioner’s 2003 USAA Form
1099-INT are includible in petitioner’s gross income for her
taxable year 2003.
In petitioner’s motion, petitioner alleges that, in order to
have been able to withdraw during 2003 the 2003 interest on
petitioner’s Prudential policy dividend accumulations and the
2003 interest on petitioner’s USAA policy dividend accumulations,
she was required to surrender the Prudential policy and the USAA
policy. As a result, according to petitioner, her control over
the receipt of such interest during 2003 was subject to a sub-
stantial limitation or restriction.
In respondent’s response to petitioner’s motion (respon-
6We note that in the notice that respondent issued to peti-
tioner for her taxable year 2003 respondent increased the total
payments of tax shown in petitioner’s 2003 return by $1,354.71,
the amount that DFAS showed as “Federal income tax withheld” in
petitioner’s 2003 Form 1099-R.
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