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Petitioner's Physical Condition At Trial
Petitioner's physical condition at the time of trial was
essentially the same as petitioner's physical condition
immediately before receiving the Transfer Refund in October 1989.
At trial, petitioner was unable to stand with reasonable
effort and was unable to assume the witness stand without risk of
safety to himself. The evidence of significant physical pain was
apparent from petitioner's demeanor.
ULTIMATE FINDING OF FACT
Petitioner was disabled within the meaning of section
72(m)(7) immediately before receiving the Transfer Refund in
October 1989.
OPINION
I. Rollover Issue
We must first decide whether the Transfer Refund received by
petitioner in 1989 from the Retirement System qualifies for tax-
free rollover treatment under section 402(a)(5). The resolution
Retirement Systems in the amount of $103. Petitioners have
conceded the first two adjustments. See supra note 6. However,
respondent did not offer any evidence at trial regarding the
third adjustment and therefore did not carry her burden of proof
in respect of that adjustment or the correlative adjustments
under secs. 72(t), 4980A. Accordingly, petitioners are not
liable for any increase in tax (whether under secs. 1, 72(t), or
4980A) attributable to the $103 adjustment related to additional
income from Maryland State Retirement Systems.
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