T.C. Memo. 2002-17
UNITED STATES TAX COURT
ANGELA C. MORRIS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10368-00. Filed January 16, 2002.
Angela C. Morris, pro se.
Susan Smith Canavello, for respondent.
MEMORANDUM OPINION
POWELL, Special Trial Judge: Respondent determined
deficiencies in petitioner’s 1996 and 1997 Federal income taxes
of $1,544 and $1,600, respectively. This case involves some of
the peculiarities that emanate from the union of community
property concepts and the Internal Revenue Code. The issues are
(1) whether distributions to petitioner’s husband from an
individual retirement account (IRA) held by petitioner’s husband
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