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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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