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the $8,000 that he withdrew from IRA 2 to Ms. Czepiel's attorney.
Consequently, on July 31, 1995, the Family Court ordered pe-
titioner's release from jail.
BayBank charged Mr. Czepiel a fee (premature withdrawal fee)
in the amount of $362 for his having made premature distributions
from his IRA's. BayBank charged that fee against the balances in
those IRA's.
The Internal Revenue Service did not receive petitioner's
tax return for 1995 until March 17, 1997. In that return,
petitioner included in his gross income $46,902 of wages but did
not include therein any portion of the amounts totaling $30,662
that were distributed from his IRA's during that year (IRA
distributions).
In the notice of deficiency (notice) issued to petitioner
for 1995, respondent determined, inter alia, that petitioner
failed to include in his gross income $30,7622 which was dis-
tributed from his IRA's during that year and that he is liable
2Respondent determined in the notice, and the parties stipu-
lated and contend on brief, that petitioner's IRA distributions
during 1995 totaled $30,762. We disagree. On the record before
us, we have found that petitioner's IRA distributions consisted
of the $22,300 which he withdrew from IRA 1, the $8,000 which he
withdrew from IRA 2, and the $362 which was withdrawn from his
IRA's to pay the premature withdrawal fee which BayBank charged
Mr. Czepiel and that those distributions totaled $30,662. See
Cal-Maine Foods, Inc. v. Commissioner, 93 T.C. 181, 195 (1989).
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