Jeffery Allen Robinson - Page 11

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          Petitioner was born on October 3, 1955.  Therefore, at the                  
          time of his "separation from service" from the convention center,           
          and at the time of the $4,822 distribution, petitioner was 37               
          years of age.  Petitioner presented no evidence to show that any            
          of the other exceptions under 72(t)(2) applied to exclude the               
          distribution from the 10-percent additional tax provided for in             
          72(t)(1).  The Court holds that petitioner is liable for the 10-            
          percent additional tax on early distributions from qualified                
          retirement plans under section 72(t).  Respondent, therefore, is            
          sustained on this issue.                                                    


                                                 Decision will be entered            
                                             for respondent.                          






















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