2
The issue for decision is whether petitioner is liable for a
10 percent additional tax under section 72(t)(1) on a $14,505.08
distribution from his individual retirement account (IRA).
Some of the facts have been stipulated and are so found.
The stipulation of facts and the attached exhibits are
incorporated herein by this reference. At the time the petition
was filed, petitioner resided in Sunnyvale, California.
FINDINGS OF FACT
In 1993, petitioner was employed as a mechanical designer
by Press Specialties Manufacturing Company, Inc. in Portland,
Oregon, and later that same year, in the same capacity, by World
Auxiliary Power in Oakland, California. Petitioner had initially
moved from California to Oregon to be near his daughter.
Petitioner's ex-wife and daughter had earlier moved to Oregon
from California and petitioner had followed in an attempt to
enforce visitation rights granted to him in a 1978 Interlocutory
Judgment of Dissolution of Marriage entered by a California
court.
Petitioner became frustrated in his unsuccessful attempts to
enforce the California court order in Oregon. Petitioner later
"fled" Oregon because he believed there had been two attempts on
his life by "government employees of the State of Oregon".
Petitioner withdrew funds from his IRA and bank accounts in
Oregon and moved back to California. Petitioner, who was born on
March 10, 1947, was 46 years of age in 1993 when the withdrawals
were made.
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