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are unclear, the fact of his dismissal in January 1997 is not in
dispute.2
Following his dismissal from Berkeley, through the end of
the year at issue, petitioner received the following
distributions from various retirement plans held for his benefit
at Berkeley:
U. of California Benefits Program Distribution
Pension Plan $61,378.13
Defined Contribution Plan 12,623.61
Capital Accumulation Provision Account 14,207.14
Total $88,208.88
Petitioner also received a distribution of $11,281 from an IRA at
Bank of America during 1997.
On their Federal income tax return for 1997, petitioners
reported, in pertinent part, total pension and annuity income of
$61,378.13, with $41,917 being taxable; total IRA distributions
of $11,281.35, with zero being taxable; and other income as
liquidated savings of $44,569.82, with zero being taxable.
Petitioners also reported wages of $6,911.81, taxable interest of
$929.78, a taxable State income tax refund of $746.92, and
taxable Social Security benefits of $18,808. Thus, petitioners
2 Berkeley contends petitioner was dismissed for
"intentionally and without justification, failing to teach two
assigned courses during the 1995-96 academic year." Petitioner
contends he was dismissed for exposing various acts of fraud by
faculty members and administrators within the university.
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