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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