Chris Alan Roberts - Page 2

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          related penalty under section 6662 of $941.1  After concessions,2            
          the sole issue remaining for our consideration is whether                    
          petitioner constructively received $24,867 of income in the 1997             
          taxable year.                                                                
                                   FINDINGS OF FACT3                                   
               At the time his petition was filed, petitioner, Chris Alan              
          Roberts, resided in Hawthorne, California.  On July 10, 1997,                
          petitioner directed to himself a lump-sum distribution of his                
          vested benefits in the Champion Transportation Services Inc.                 
          Profit Sharing and 401(k) Plan (the Plan).  Six days later, on               
          July 16, 1997, petitioner was sentenced by a court to confinement            
          in an alcohol rehabilitation center (Center) in Warm Springs,                
          California.  Although petitioner was not permitted to leave the              
          Center, he had access to a telephone.  Throughout petitioner’s               
          rehabilitation period, an acquaintance resided at petitioner’s               
          Hawthorne residence.                                                         

               1 Unless otherwise indicted, all section references are to              
          the Internal Revenue Code in effect for the taxable periods under            
          consideration, and all Rule references are to the Tax Court Rules            
          of Practice and Procedure.                                                   
               2 Petitioner conceded $661 of gambling income in 1997 and               
          the $941 sec. 6662 negligence penalty.                                       
               3 The parties’ stipulation of facts is incorporated by                  

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