Glen L. Wittstadt, Jr. and Lynne M. Wittstadt - Page 3

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          decide:  (1) Whether petitioners are liable for the 10-percent              
          additional tax under section 72(t), and (2) whether petitioner              
          Glenn L. Wittstadt is liable for either the 6-percent excise tax            
          under section 4973 or the 15-percent excise tax under section               
          4980A.3                                                                     
                                  FINDINGS OF FACT                                    
               Petitioners resided in Edgewood, Maryland, at the time their           
          petition was filed with the Court.                                          
               Petitioner Glenn L. Wittstadt (petitioner) served as a                 
          teacher in the Baltimore County Public Schools for 31 years.  For           
          most of those 31 years, petitioner was a member of the Teachers'            
          Retirement System of the State of Maryland (the Retirement                  
          System).                                                                    
               On June 6, 1989, petitioner completed and submitted the                
          forms necessary to:  (1) Transfer (the transfer) from the                   
          Retirement System to the Teachers' Pension System of the State of           
          Maryland (the Pension System),4 and (2) retire from service as a            
          teacher.  The transfer became effective sometime before July 1,             
          1989.  Petitioner's retirement became effective as of July 1,               

          3 Respondent concedes that petitioner Lynne M. Wittstadt is                 
          not liable for any deficiency in excise tax under either sec.               
          4973 or 4980A.                                                              
          4  For a discussion of the Retirement System and the Pension                
          System, see generally Hylton v. Commissioner, T.C. Memo. 1995-27;           
          Hoppe v. Commissioner, T.C. Memo. 1994-635;  Hamilton v.                    
          Commissioner, T.C. Memo. 1994-633; Maryland State Teachers                  
          Association v. Hughes, 594 F. Supp. 1353, 1357-1358 (D. Md.                 
          1984).                                                                      




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