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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.
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Last modified: May 25, 2011