J. Kelly and Martha L. Anderson - Page 8




                                        - 8 -                                         
          observation of him during his testimony) would have (or at least            
          should have through minimal diligence) noticed the fact that the            
          Arlington accounts were in his and his wife’s names rather than             
          the name of a trust or an IRA.  Mr. Anderson also has rolled over           
          his IRA once before.  His writing of “rollover” on his withdrawal           
          form also demonstrates his awareness of the need to roll over the           
          distribution into an eligible account.                                      
               We have considered all arguments and find those not                    
          discussed herein to be without merit.  Accordingly,                         
                                                  Decision will be entered            
                                             for respondent.                          





























Page:  Previous  1  2  3  4  5  6  7  8  

Last modified: May 25, 2011