Thomas H. Ploss - Page 5

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          previously taxed earnings of petitioner.”  Petitioner, however,             
          provides no evidence to support this assertion other than                   
          language used by Milwaukee Road in a 1981 document to the effect            
          that petitioner had vested in certain pension benefits.                     
          Petitioner argues that the use of the term “vested” implies that            
          he made contributions to the plan.  However, the use of this term           
          carries no such implication.  See, e.g., sec. 411(a)(2) (minimum            
          vesting requirements for contributions made by an employer on               
          behalf of an employee under a qualified plan).                              
               Petitioner asserts that, because the alleged contributions             
          to the retirement plan were made with funds which had already               
          been taxed, none of the benefits he now receives from the                   
          retirement plan should be subject to further taxation.  However,            
          petitioner cites, and we find, no authority for this proposition.           
               Assuming arguendo that petitioner in fact made contributions           
          to the pension plan, petitioner may have been entitled to exclude           
          that portion of the benefits he received which represents a                 
          ratable portion of his investment in the pension annuity.  Sec.             
          72(b), (d).  The excluded amount typically would have been a                
          portion of the benefits he received in any given year and not, as           
          petitioner argues, the entire amount of the benefits.  Id.                  
          However, petitioner has provided no evidence supporting his                 
          assertion that he made any contributions, and we accordingly have           

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