Ray C. and Bernadette B. Baas - Page 1

                                 T.C. Memo. 2002-130                                  

                               UNITED STATES TAX COURT                                

                   RAY C. AND BERNADETTE B. BAAS,1 Petitioners v.                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 5051-99.            Filed May 29, 2002.                     

               Ray C. Baas, pro se.                                                   
               Kathleen O. Lier, for respondent.                                      

                                 MEMORANDUM OPINION                                   
               POWELL, Special Trial Judge:  Respondent determined a                  
          deficiency of $1,175 in petitioners’ 1995 Federal income tax.  At           
          issue is whether petitioners are liable for the 10 percent                  
          additional tax under section 72(t) on an early distribution from            

               1   Petitioner Bernadette B. Baas did not appear or                    
          in any way participate in these proceedings.  With regard to her,           
          this case will be dismissed for failure to prosecute.  See Rule             
          123(b), Tax Court Rules of Practice and Procedure.  The decision,           
          when entered, will be in the same amount as that determined by              
          the Court against petitioner Ray C. Baas.                                   

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