Jaime Pena and Verna Ann Pena - Page 1

                                 T.C. Memo. 2001-95                                   

                               UNITED STATES TAX COURT                                

                   JAIME PENA and VERNA ANN PENA, Petitioners v.                      
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 17613-99.                   Filed April 17, 2001.           

               Jaime Pena, pro se.                                                    
               Usha Ravi, for respondent.                                             

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               CARLUZZO, Special Trial Judge:  Respondent determined a                
          deficiency of $7,054 in petitioners' 1996 Federal income tax.               
               The issue for decision is whether certain distributions from           
          an individual retirement account are includable in petitioners’             
          1996 income.                                                                

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