Andrew P. and Roseanne L. Gallagher - Page 1

                                 T.C. Memo. 2001-34                                   

                               UNITED STATES TAX COURT                                

                 ANDREW P. AND ROSEANNE L. GALLAGHER, Petitioners v.                  
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 659-00.                  Filed February 13, 2001.           

               Andrew P. and Roseanne L. Gallagher, pro se.                           
               Thomas L. Fenner, for respondent.                                      

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               COHEN, Judge:  Respondent determined a deficiency of $2,280            
          in petitioners’ Federal income tax for 1997.  The issues for                
          decision are whether the distribution to Andrew P. Gallagher                
          (petitioner) from an individual retirement account (IRA) was                
          includable in petitioners’ gross income and whether that same               

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