Angela C. Morris - Page 1

                                 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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