Gregory Scott West - Page 9

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          in section 72(m)(7), during the year in issue.  Since petitioner            
          fails to qualify for any of the statutory exceptions under                  
          section 72(t)(2), we hold that he is liable for the 10-percent              
          additional tax on distributions from a qualified retirement plan            
          for 1997 as provided in section 72(t)(1).  Respondent is                    
          sustained on this issue.                                                    
               Reviewed and adopted as the report of the Small Tax Case               
                                                  Decision will be entered            
                                             for respondent.                          

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Last modified: May 25, 2011